Employer's NI limit

corky23

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
	9,360

Thank you
Katy

liz_bartun

What are you intending to use this figure for? 22/23 secondary threshold is £9,100 btw.

corky23

Thanks Liz - I have a company and I was paying my annual salary under the Employer's NI limit. I picked up that 22/23 limit from the HMRC website so I thought that was the correct number. 

liz_bartun

The limit/threshold applies to the tax year you're making the payment in.

corky23

Thank you Liz  - appreciate that!