Did I overpay National Insurance?

ftb_deena

Hi! I have tried looking around and using NI calculators but to no avail....

A little bit of background:

I started a new job in October and for many reasons I am now leaving after being employed here for 6 weeks and 3 days.

I have now been paid in full for the entire period- £3200.

I have paid £299.88 National Insurance for this. Is this too much? Any advice very much appreciated.

Comms69

ftb_deena wrote: »

Hi! I have tried looking around and using NI calculators but to no avail....

A little bit of background:

I started a new job in October and for many reasons I am now leaving after being employed here for 6 weeks and 3 days.

I have now been paid in full for the entire period- £3200.

I have paid £299.88 National Insurance for this. Is this too much? Any advice very much appreciated.

I don't know what your weekly pay is from that (ie is that gross or net) but i think you pay 12% above £162 per week

LilElvis

For monthly paid, as your post suggests, it is spot on.

ftb_deena

Thanks Lil Elvis.

I earn £2000 a month but I have been paid 6 weeks 3 days in a lump sum.

chrisbur

ftb_deena wrote: »

Thanks Lil Elvis.

I earn £2000 a month but I have been paid 6 weeks 3 days in a lump sum.

This suggests to me that you missed the payday cut-off for your first month and this was then paid with your second month is that correct?

ftb_deena

Chrisbur

Yes, that's correct. I started October 15th and payday 18th, so I missed that one. However as I am leaving my position they are to pay me on my last day (28th November) rather then Novembers pay day

(confusing, sorry, hope it makes sense)

chrisbur

ftb_deena wrote: »

Chrisbur

Yes, that's correct. I started October 15th and payday 18th, so I missed that one. However as I am leaving my position they are to pay me on my last day (28th November) rather then Novembers pay day

(confusing, sorry, hope it makes sense)

There are special rules for calculating NI when more than one earnings period is paid at the same time. These details can be seen here....

https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2017-to-2018-employer-further-guide-to-paye-and-nics#sec2
The section covering this is....
3.1.5 Working out National Insurance contributions when you first pay an employee

The part covering two or more payments in the same period is....

"If the interval between an employee starting work and the first payday spans 2 or more earnings periods, and each period is in the same tax year, work out National Insurance contributions on the amounts due for each of those earnings periods separately using the normal earnings period."

So each payment should have NI calculated separately and not be treated as one lump sum.