Major confusion about employer NI contributions

Mishomeister

So I have an employee who has in 2018-19 tax year has only worked 7 monthe. Payroll system sends HMRC what it believes employers NI is due for every month. So the total employer tax liability for this employer in above tax year bwsed on the amounts added from those 7 months is circa £250.

All well but the total amount that she has earned in that tax year is below NI lower threshold.

So both me and her paid NI in that year based on monthly earnings.

But if she has worked for the whole 12 month and earned exactly the same over the year there would've been no NI liability for either of us?

Is this how it should be or can we get our contributions refunded?

BoGoF

There is no 'annual allowance' for NI like there is for tax.....if you are paid monthly then you get one months lower limit, weekly pay one weeks ll

00ec25

who actually runs your payroll and what software do they use?

how many other employees are there? You must have some, otherwise the Employment allowance would have covered much/all of the ER NI on the employee you mention

Clearly you have failed to understand that NI operates in isolation on each and every pay run

please learn the basics
EE NI: https://www.gov.uk/national-insurance/how-much-you-pay

ER NI: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2019-to-2020