N.I. payment on 2 separate jobs

lakes17

Hi


I have been working 15hrs pw early morning for the last few weeks. The amount I earn (£97.50) is below the threshold for N.I. deductions. I have just secured secondary employment with an entirely different Company working late afternoon 10hrs per week for £80 pw. The jobs on their own are below the N.I. threshold but added together bring my weekly wage above the N.I. threshold.


My question is do they add both incomes together and therefore I will have to pay N.I. the same way that applies with tax. Incidentley I already have enough qualifying years of N.I. payments for my State Pension.

easylife73

My understanding is that each is treated separately, as whilst we have tax codes there is no way of each separate employer knowing what you earn in the other employment.

McKneff

easylife73 is correct, both jobs are treated differently and you should not be paying NI on either job.

JJG

http://taxaid.org.uk/guides/information/issues-for-employees/employee/national-insurance-contributions

More than one employment
If you have more than one employment, NIC is calculated separately for each job. It is therefore possible to have total earnings above the NIC threshold of £155 per week, but because you receive less than this amount for each job, no NIC will be due.
If you earn above the Lower Earnings limit in any one job (£112 per week for 2015/16), and below the NIC threshold of £155 per week, you are credited with NI contributions, even though you do not have to actually pay NI. These credits count for your contributions record (for state pension, and other contributions based benefits).
If you earn less than the Lower Earnings limit in each job (£112 in 2015/16), you will not have get any NI contribution credits. If this is the case you may want to consider making voluntary NIC payments to retain your right to contribution based state benefits and the state pension.