Employer's NI limit

in Cutting tax
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corky23corky23 Forumite
30 Posts
Sixth Anniversary 10 Posts
Good evening

For the Employer NI limit, do I calculate this in days or months?

So for my company, with a 30 September 2022 year end, would I take 6 months of each limit?

30/9/22 year end  - employee's salary

2021/22 - 6/12* £8,840 4,420
2022/23 - 6/12*£9,880 4,940

Thank you


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