NI second job same employer

kittieviolet

Hi all
Would very much appreciate some advice on this. Last June my post was split in to 2 jobs (one at a lower pay rate). I have one employer, 2 jobs, 2 payslips.
The NI on my higher earning job has stayed the same this month, but the NI on my second job has nearly doubled.
My employers/payroll state that this is because it has been 'aggragated' across both jobs.
The NI helpline (HMRC) just suggested that it was up to my employers but I did use their NI calculator and it worked out to be around what I paid last month.
I'm a bit confused as to why one job has stayed the same and the lower paid job in which I do less hours has increased so dramatically, unless my calculations are all a bit off and I've been underpaying.
Any advice greatfully received

sinizterguy

NI will be based on different salary thresholds and personal allowances.

These have been used up with your primary job. So you pay full whack on your 2nd job.

The different thresholds and how much NI is to be paid is clearly stated on the HMRC website.

jem16

kittieviolet wrote: »

Hi all
Would very much appreciate some advice on this. Last June my post was split in to 2 jobs (one at a lower pay rate). I have one employer, 2 jobs, 2 payslips.
The NI on my higher earning job has stayed the same this month, but the NI on my second job has nearly doubled.
My employers/payroll state that this is because it has been 'aggragated' across both jobs.

Normally with a 2nd job, NI is treated separately unlike tax. However with the one employer it could be handled differently.

Easiest way to at least ensure you are not paying too much is to add both incomes together and then put this amount into the NI calculator. If both NI payments come to that amount it should be ok.

http://nicecalculator.hmrc.gov.uk/Class1NICs1.aspx

kittieviolet

Huge thanks for your quick replies. I do have 2 separate tax codes, a regular one and the BR NON cumulative for the second job.

Dal_Whinnie

kittieviolet wrote: »

Hi all
Would very much appreciate some advice on this. Last June my post was split in to 2 jobs (one at a lower pay rate). I have one employer, 2 jobs, 2 payslips.
.

If there is only one employer then they should combine all payments to you and apply tax and NI accordingly. As far as I am aware you can't have more than one employment with the same employer. What you have is different activities with the same employer

jem16

kittieviolet wrote: »

Huge thanks for your quick replies. I do have 2 separate tax codes, a regular one and the BR NON cumulative for the second job.

With 2 separate payslips and tax codes, I would expect them to operate NI separately too.

What are the figures from both jobs?

kittieviolet

Thanks again. I did have a full time job (original job) with this employer up until June, contracts were lost so the hours were cut to part time. To make up the hours, I was offered and took a separate and different job within the same company. There were 6 of us who did this and all 6 of us have had the same leap in NI today.
My NI on my original job has stuck at £142, my second job has gone from £94 to £165.
I did notice that my tax codes were the same on my payslip this morning, I did query this with HMRC who have corrected it back to BR NON Cumulative in the case of the second job, although they did point out that I had paid tax equivilent to the BR NON cumulative code and not the one stated on my payslip. I wasn't sure whether this was the attempted 'agggragation' that the payroll dept spoke of.

jem16

kittieviolet wrote: »

My NI on my original job has stuck at £142, my second job has gone from £94 to £165.
I did notice that my tax codes were the same on my payslip this morning,

You need to detail each separate payslip if you want help.

So basically for each payslip;

1. Tax code
2. Are you paid monthly/weekly or what?
3. Gross pay
4. Tax paid
5. NI paid

AirlieBird

If you have two jobs with the same employer then National Insurance should be deducted as if you had one job. This will be the 'aggregation' that your employer mentioned. The only exception to this is where it is impracticle for the employer to aggregate the earnings.

My best guess is this has something to do with the NI free allowance been applied differently between years. Supplying the information jem16 suggests would allow us to help you and also if you have your "NI Table letter" then that would help too.

kittieviolet

Thanks Airliebird.
Does that mean that if I paid the same NI as one single job, I should have the same tax code for both jobs, is that what aggregation means?

jem16

kittieviolet wrote: »

Thanks Airliebird.
Does that mean that if I paid the same NI as one single job, I should have the same tax code for both jobs, is that what aggregation means?

No it doesn't.

If you had the same tax code on both jobs you would underpay tax as you would have 2 sets of personal allowance.