NI second job same employer

jem16

AirlieBird wrote: »

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.

Supplied to me by pm.

2nd income NI is too high if being treated separately with NI for 1st income correct. However with both incomes taken together NI is correct.

Tax is also correct with once income using the tax code and the other the BR code.

Couldn't see anything wrong.

sharnad

Dal_Whinnie wrote: »

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

You. An have more than one employment with the same employer

Dal_Whinnie

sharnad wrote: »

You can have more than one employment with the same employer

Yes, but the important point is it is the same employer. Where an employee has more than one 'employment' with the same employer then HMRC state that the employer must add all their earnings together and work out NICs on the total.

An exception may be made if the earnings from the jobs are separately calculated. If this is the case, the employer does not have to add the earnings together if it is not reasonably practicable. Bear in mind that HMRC may require you to show why it has not been reasonably practicable to do so.

An employer is also not able to artificially separate payments to an employee to create separate jobs. The interesting question in this case is why the employer does not just run one payroll, it is easy to apportion gross and employers NI.