How National Insurance "months" are calculated

0611045

Hi,

Some NI rates are on a per week basis.

It's not clear from the HMRC website what exactly is "per week".

Is it the number of weeks the payslip covers? For example, if the payslip period is 01/04/2018 to 30/04/2018, that is 4 weeks and 2 days.

Or the number of weeks actually worked? If I'm self-employed and take a week off and therefore am not paid, do I pay NI that week?

Regardless of the answer above, what happens for partial weeks? Round up or pro rata?

Thanks,
Tom

00ec25

self employed
Class 2 (whilst it still exists)
you pay on the basis there are 52 weeks in the year so a full years credit is 52 x 2.95 = £153.40 payable to get a full year's credit. If self employed and sick, you are still self employed and still owe Class 2 for that week.


You seem very confused about what it means to be self employed. You don't "get paid" like an employee does. You make profits upon which you will be taxed.

Class 4 is not time based, it is just your (profits - tax free theshold) x the tax rate

employed
class 1 is payable per pay period ie it is either a weekly, 2 weekly, 4 weekly or monthly figure depending on how often you get paid.
Your example is of a month , not 4 weeks 2 days

[Deleted User]

NI is due by reference to the date of payment not the period ‘covered’. In your example the payment is made on 30th April and NI would be calculated on the whole amount paid on that date without reference to the fact that no previous payments were made in that tax year. In your example I very much doubt that you would be considered to be weekly paid.

Your self-employed rationale is dubious - one does not cease self-employment because of a weeks holiday.