Help for a friend re NHS pay

[Deleted User]

Hi, I work in payroll (not nhs), and a friend of mine was asking me why she pays for NI than Tax, she sent her payslip, and she's right, her tax looks correct, but her NI contributions are too high, I'm wondering if the NHS do their payroll differently? It's really baffling me, she should be paying £120 NI but she's paid £170? Am I missing something?

Thanks.

Comms69

Really need more info. NHS (payroll is not centralised for the 1.4m staff) does not attract a higher NI rate

Pun

Maybe suggest she asks her own payroll people to explain to her? Doesn't sound right and you could be left guessing for ages, when it may simply be an error.

molerat

Without figures who knows. £170 suggests around £2120 monthly and £120 is about £1705. Are they on 2 different contracts, previous posts have suggested that NHS are good at messing that up.

chrisbur

Without full details no way to do anything apart from speculate; so one possible explanation, assuming OP was rounding the figures a bit.
As molerat suggested possibly on two contracts: but this time they might have got it right.
Each contract paid separately and they are for aprox £415 and £1705.
£415 is paid with no NI deduction.
£1705 is paid but now has to have the NI calculated on the total of the two payments; this means 12% of the £415 has to be added which is almost exactly £50 hence the increase from £120 to £170

Tax looks OK on £1705 pay as the £415 is on BR, so £1705 pay gets the full tax allowance.