National Insurance - for how much fo the year do you have to earn above the LEL?

Tunstallstoven

Hi

Something I've often wondered but never got to the bottom of (and apologies if the answer is easy to find or has already been discussed)....  

- I know there's a Lower earnings limit, above which you qualify for NI "stamp" even if you don't pay NI
- I know there's a Primary threshold above which you do pay NI contributions
- And I know that unlike tax which is considered annually, NI is considered per pay period

What I don't know is how they calculate whether you have qualified for the year or not, if - for example - you earnt more than the LEL in some pay periods but not in others?  

Could anyone explain please?

Many thanks

calcotti

There's an explanation here
https://www.litrg.org.uk/latest-news/news/180723-any-questions-not-paying-national-insurance-either-my-holiday-jobs
and another why here
https://www.thisismoney.co.uk/money/pensions/article-7873583/How-qualifying-years-state-pension-worked-out.html

Tunstallstoven

Great, thanks for the links, which I don't think I would have found on my own.  I understand it now, albeit after sveral read throughs!  

Thanks again

calcotti

Tunstallstoven said:

Great, thanks for the links, which I don't think I would have found on my own. 

It took me lots and lots of searching to find them originally when I looked some time ago. Sort of thing you would think might be available on a gov.uk page.

Yes it does need careful reading - which is why I preferred to redirect you rather than act as intermediate interpreter.

Tunstallstoven

Totally agree on all fronts.  And glad it's not just me who doesn't understand this kind of thing instantly and easily!

Thanks again