NI contributions - can't understand why not getting credits

TheGardener

I'm not sure if my terminology is right but... I am in receipt of a private works pension but I also work part-time earning approx £6-7K pa on a flexi hours contract. I pay PAYE (I do not get a breakdown of the PAYE so I don't know if any of it is NI) 
I now have 2 years (20/21 and 21/22) where my NI record says I haven't paid any/enough  - I know I have the option to buy those years. 
I guess my question is how much do I need to earn from my paid work to get the NI years contribution? 

Dazed_and_C0nfused

What exactly does your NI record show?

Is it a part paid year?

Did you ever earn £120 (or more) in a week during 2021:22 tax year?

Have you checked the PAYE part of your Personal Tax Account to see if your employer is actually reporting your earnings?

TheGardener

My record says 'year is not full, you did not make any contributions'

Not sure what a 'part paid year' is but my record doesn't mention that?  

I'm paid 4 weekly and I have multiple pay periods where my pay was more than £480

How would I do that? Can I see my PTA somewhere? My employer is a very large company so I'd be surprised if they weren't reporting my earnings.

I don't know if it makes a difference but I also pay 7% od my salary into the company pension scheme. 

Dazed_and_C0nfused

TheGardener said:

My record says 'year is not full, you did not make any contributions'

Not sure what a 'part paid year' is but my record doesn't mention that?  

I'm paid 4 weekly and I have multiple pay periods where my pay was more than £480

How would I do that? Can I see my PTA somewhere? My employer is a very large company so I'd be surprised if they weren't reporting my earnings.

I don't know if it makes a difference but I also pay 7% od my salary into the company pension scheme. 

You can access it here but you may already be in it looking at your NI record.

https://www.gov.uk/personal-tax-account

A part paid year would be here you'd accrued some credits but not enough to qualify for a full year.  So you might only have to pay say £300 to complete it, not the full ~£800.

zagfles

What do you mean you don't get a breakdown of PAYE, you mean no payslip, no P60? Employers have to by law give you a P60 by the end of May for the tax year just ended. That has NI details.

Have you checked your PAYE details on your tax account - is the employment showing there with the correct pay details, you should be able to see the gross pay reported every month.

ETA: The pension contribution will make a difference if it's salary sacrifice (sometimes called "smart" pension). You have to earn at least the LEL to get NI credits, see https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions

If you're paid 4 weekly multiply the weekly rate by 4, don't use monthly.

If you earned above the LEL in every pay period then it will be a qualifying year. Pay periods where you didn't earn above the LEL don't count at all. You'll be able to tell how many weeks credit you got by the amount it's wanting to make it up to a full year. Ignore contributions paid, these mean nothing, you won't have paid any NI unless you earned above the PT which is much higher. Earning between the LEL and PT you get credits for free.

molerat

I think the important bit is how much it costs to buy that year as IIRC above LEL credits don't show but would reduce the cost of the year. My SIL has part priced years with the no contributions header.

TheGardener

zagfles said:

What do you mean you don't get a breakdown of PAYE, you mean no payslip, no P60? Employers have to by law give you a P60 by the end of May for the tax year just ended. That has NI details.

Have you checked your PAYE details on your tax account - is the employment showing there with the correct pay details, you should be able to see the gross pay reported every month.

ETA: The pension contribution will make a difference if it's salary sacrifice (sometimes called "smart" pension).

I do get a payslip but the PAYE is a total figure - there is no breakdown of the split between Tax and NI on the payslip but yes, now I look, it is on my P60.

My option to 'buy' the NI years is around the £500 per year mark. 

starrybee

PAYE on a payslip would usually be tax only - there should be a separate line for NI? 

molerat

My option to 'buy' the NI years is around the £500 per year mark. 

Which is a part price year so there are some credits in there somewhere.

Even if you earn above the 52 x LEL in the year only the pay packets that are above the respective LEL count, any below do not go towards that total.

zagfles

TheGardener said:

zagfles said:

What do you mean you don't get a breakdown of PAYE, you mean no payslip, no P60? Employers have to by law give you a P60 by the end of May for the tax year just ended. That has NI details.

Have you checked your PAYE details on your tax account - is the employment showing there with the correct pay details, you should be able to see the gross pay reported every month.

ETA: The pension contribution will make a difference if it's salary sacrifice (sometimes called "smart" pension).

I do get a payslip but the PAYE is a total figure - there is no breakdown of the split between Tax and NI on the payslip but yes, now I look, it is on my P60.

My option to 'buy' the NI years is around the £500 per year mark. 

You probably don't pay any NI as you don't earn above the PT, but you get credits if you earn above the LEL (see my post above, I editted it to add more info).

Around £500 implies you've got credits for a bit under half the year.

You're on the edge of the LEL so first thing is to check if your pension is salary sacrifice, if it is, try to get it changed, as it could be costing you NI credits. There should be an alternative, either "net pay" where contributions are deducted before tax but after NI, or RAS (relief at source) where you pay after tax/NI and the pension company claims basic rate relief.

Usually sal sac is good at it saves you NI, but in your case it's bad as it costs you NI credits, and at your level of income you won't pay any NI anyway.

TheGardener

starrybee said:

PAYE on a payslip would usually be tax only - there should be a separate line for NI? 

On mine, that isn't the case.