Earning for NI TD - Payslip Question

chrisbur

keep_calm_and_carry_on wrote: »

My jobs are in no way connected. Here are the end of April figures (from payslips)

Job 1 (paid weekly)
Total Gross pay TD £8712.23
Gross for Tax TD £8712.23
Tax Paid TD £0
Earnings for NI to date £9455
NI TD £211.98

Job 2 (paid 4 weekly)
Taxable Pay TD £4980.13
Tax paid TD £996
NI Cat A Employees Contribution £8.18
NI Cat A Employers Contribution £11.44
NIable earnings £4007

Have you got all your payslips?
To see how these employers are recording we need to compare the cumulative figures as shown above of two payslips that follow with the weekly figures.
For example JOB 1.
If week 52 shown above had NI taken we would need week 51 cumulative figures same as those shown above for week 52 along with the weekly gross and NI figures for week 52
Job 2 will only have had NI deducted occasionally so would need to find a payslip that NI was taken from and use that one and the one before.
Re J!!! can you check that the NIable earnings £4007 is correct.

Are you aware that if you are on the standard tax code you have probably overpaid tax a bit?

keep_calm_and_carry_on_2

chrisbur wrote: »

Have you got all your payslips?
To see how these employers are recording we need to compare the cumulative figures as shown above of two payslips that follow with the weekly figures.
For example JOB 1.
If week 52 shown above had NI taken we would need week 51 cumulative figures same as those shown above for week 52 along with the weekly gross and NI figures for week 52
Job 2 will only have had NI deducted occasionally so would need to find a payslip that NI was taken from and use that one and the one before.
Re J!!! can you check that the NIable earnings £4007 is correct.

Are you aware that if you are on the standard tax code you have probably overpaid tax a bit?

Yes, I have both (im a bit of a payslip hoarder!)

Job 1 (week 51)
Total Gross pay TD £8557.13
Gross for tax TD £8557.13
Tax paid TD £0
Earnings for NI TD £9277
NI TD £208.44

Job 2 (Tax period 07 .. 19/10/2013)
Taxable pay £1632.74
Tax paid TD £326
NI Cat A Employees Contribution £7.55
NI Cat A Employers Contribution £9.38
NIable earnings £659.96

NIable earnings on Period 13 (05/04/14) is definitely £4007.35

Ive been led to believe that overpaid tax should be paid back in pay period 2. Fingers crossed!

Thanks for your help by the way, I appreciate this!!

chrisbur

Job 1
We have
Gross to date week 51 £8557.13 week 52 £8712.53
so gross for week 52 wage should be £155.10
NI to date week 51 £208.44 week 52 £211.98
so NI for week 52 wage should be £3.54
NI earnings for week 51 £9277 week 52 £9455
so NI earnings for week 52 wage should be £178.00

Can you check these against your week 52 weekly payslip which should be from the cumulative figures
Gross £155.10 NI £3.54 to give a net pay of £151.56
The problem is that the correct NI for £155.10 is round about 73 pence.

So assuming that the £3.54 is the NI that was deducted this is the NI that would be expected on earnings of £178.
Can you check back over a few old payslips say three with different gross pays and advise the gross pay and the NI deducted. Just the weekly figures not the cumulative. If you have one with a gross of between £178.00 and £178.99 please include that one.

Should have asked earlier. Have you worked there all of the tax year, if not when did you start.

Job 2
Can you do the same details for tax period 6 as you have given for tax period 7 so I can do the same comparison as for J!!!
Did you start here during the year or were your second half year earnings a lot higher.

keep_calm_and_carry_on_2

chrisbur wrote: »

Job 1
We have
Gross to date week 51 £8557.13 week 52 £8712.53
so gross for week 52 wage should be £155.10
NI to date week 51 £208.44 week 52 £211.98
so NI for week 52 wage should be £3.54
NI earnings for week 51 £9277 week 52 £9455
so NI earnings for week 52 wage should be £178.00

Can you check these against your week 52 weekly payslip which should be from the cumulative figures
Gross £155.10 NI £3.54 to give a net pay of £151.56
The problem is that the correct NI for £155.10 is round about 73 pence.

So assuming that the £3.54 is the NI that was deducted this is the NI that would be expected on earnings of £178.
Can you check back over a few old payslips say three with different gross pays and advise the gross pay and the NI deducted. Just the weekly figures not the cumulative. If you have one with a gross of between £178.00 and £178.99 please include that one.

Should have asked earlier. Have you worked there all of the tax year, if not when did you start.

Job 1 I have been in for many years. Just looked back over as many payslips as I can find for the past year, and have been paying a flat £3.54 NI every week, regardless of wage, SINCE 08/08/14, which was around the time I started job 2!

Some randoms here ...
Week 17, Gross pay £190, Tax £1.60, NI £4.98
Week 18. Gross pay £178.33, Tax -0.60, NI £3.54

Thereafter, every week has been NI £3.54. This was the same time that I dropped one day a week, and since then my weekly pay is roughly £150 - £155.

chrisbur wrote: »

Job 2
Can you do the same details for tax period 6 as you have given for tax period 7 so I can do the same comparison as for J!!!
Did you start here during the year or were your second half year earnings a lot higher.

I started here mid-July 2013.

Tax period 6
Gross pay TD £972.78
Gross tax TD £194.40
NI Employers Contribution £0
NI Employee Contribution £0

chrisbur

keep_calm_and_carry_on wrote: »

Job 1 I have been in for many years. Just looked back over as many payslips as I can find for the past year, and have been paying a flat £3.54 NI every week, regardless of wage, SINCE 08/08/14, which was around the time I started job 2!

Some randoms here ...
Week 17, Gross pay £190, Tax £1.60, NI £4.98
Week 18. Gross pay £178.33, Tax -0.60, NI £3.54

Thereafter, every week has been NI £3.54. This was the same time that I dropped one day a week, and since then my weekly pay is roughly £150 - £155.

It appears to me that your earnings for weeks 17 and 18 were done using the NI tables and are the correct figures.
£190.50 less the threshold of £149 is £41.50 and 12% of that is £4.98.
In the tables each pound step ie £190.00 to £190.99 is calculated at the mid-point that is £190.50
So £178.50 less £149 is £29.50 and 12% of that is £3.54

They then appear to have just carried on with the figures for £178 despite the fact that you were not earning this. This has meant that you have paid about twice the amount of NI that you should have done for 13/14 tax year. This also is why your NI earnings are higher than your actual earnings as it is the £178 earnings that go with the wrongly deducted £3.54 that is being deducted.
Why your employer has done this I am afraid I have no idea, I would suggest asking them. It is possible that they have also been over paying on employer's NI. as well and this is an error by the "accountant".
Have you had a P60 from your employer on this the NI is broken down into different sections earnings to LEL, LEL to ET, ET to UEL and NI paid, would be interesting to see these figures.

chrisbur

keep_calm_and_carry_on wrote: »

I started here mid-July 2013.

Tax period 6
Gross pay TD £972.78
Gross tax TD £194.40
NI Employers Contribution £0
NI Employee Contribution £0

Job 2
Your earnings up to and including tax period 6 have not been included in the NIable earnings. For some reason only earnings from tax period 7 when you started paying NI have been included. I assume that prior to tax period 7 your gross did not go over £596 for each 4 week period. Again would be interesting to see the P60 figures. As said before the figures that go to HMRC are broken down into bands rather than as one NIable figure so possible that the correct figures have gone in to HMRC.

keep_calm_and_carry_on_2

Sure. This is what the P60 says:

Earnings at LEL £5668
Earnings above LEL, up to and including the PT £2046
Earnings above the PT, up to and including the UAP £1741
Earnings above the UAP, up to and including the UEL £0
Employees contributions £211.98

The accountant comes in every week, should i speak to him about this? If ive overpaid, can i get it back? Thanks again for your help BTW :-)

keep_calm_and_carry_on_2

chrisbur wrote: »

Job 2
Your earnings up to and including tax period 6 have not been included in the NIable earnings. For some reason only earnings from tax period 7 when you started paying NI have been included. I assume that prior to tax period 7 your gross did not go over £596 for each 4 week period. Again would be interesting to see the P60 figures. As said before the figures that go to HMRC are broken down into bands rather than as one NIable figure so possible that the correct figures have gone in to HMRC.

Ok, job 2:

Earnings at LEL: £3052
Earnings above LEL, up to PT: £887
Earnings above PT, up to UAP £68
Earnings above UAP, up to UEL: £0
Employees Contributions: £8.18

chrisbur

Will check actual P60 figures later but just a quick thought. Are you paying wrong NI at the moment on j!!!? What was your last gross and NI deducted?

chrisbur

keep_calm_and_carry_on wrote: »

Sure. This is what the P60 says:

Earnings at LEL £5668
Earnings above LEL, up to and including the PT £2046
Earnings above the PT, up to and including the UAP £1741
Earnings above the UAP, up to and including the UEL £0
Employees contributions £211.98

The accountant comes in every week, should i speak to him about this? If ive overpaid, can i get it back? Thanks again for your help BTW :-)

The NI figures here are the same as on the last payslip they indicate earnings of £9455. The LEL figure shows that every week you earned over £109. The LEL to PT has a maximum possible figure of £2080 as this is £34 less it suggests that you had earnings one week of £34 less than £149 or could be more than one week in combination eg 3 weeks of £139 and 1 week of £145. Earnings over PT no idea how they got these.
I assume that they have got the gross correct at £8712.23, might even be worth checking this by adding all your payslips up week by week.

I would certainly query with the accountant, I would be very interested in what they had to say.
There is a site here http://www.listentotaxman.com/
You can change the tax year to 2013/2014 upper left where it says UK tax year. Lower down in orange change yearly to weekly and enter £155.10 click on calculate and you get 73 pence for weekly NI. If you do it for this year it comes out as 25 pence.
You can also do a yearly NI check by entering your yearly gross figure though this is not 100% accurate though it will give you a ball park figure.

The following has an address to reclaim NI.
http://www.hmrc.gov.uk/ni/refunds-complaints/claimback.htm
None of the cases quoted fit your case would need to explain about the over-deduction and send copies of some payslips along with P60. Might be as well to talk to accountant first to see what they have to say.
The P60 taxable gross and NI figures do not match but I have no idea if this would be picked up from the P60.