National Insurance when switching jobs

I'm switching jobs in the middle of January. I'll work 2 weeks with my current employer (who pays monthly on the last Friday of the month) then change to my new role on January 15, who pays weekly.

This means on the 26th I'll receive two pay cheques on the same day. I understand the tax will sort itself out over the year, but will the NIC be charged at 12% on both or added together so that part is paid at 12% and part at 2%?

Any info on how NIC works when getting paid more than once would be appreciated

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  • [Deleted User]
    [Deleted User] Posts: 0
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    edited 14 December 2023 at 9:33AM
    I'm switching jobs in the middle of January. I'll work 2 weeks with my current employer (who pays monthly on the last Friday of the month) then change to my new role on January 15, who pays weekly.

    This means on the 26th I'll receive two pay cheques on the same day. I understand the tax will sort itself out over the year, but will the NIC be charged at 12% on both or added together so that part is paid at 12% and part at 2%?

    Any info on how NIC works when getting paid more than once would be appreciated

    12% will be charged on both. However, you will not pay NI on the first £1048 in the monthly paid job and no NI  on the first £242 each week on the weekly job. 


  • kuratowski
    kuratowski Posts: 1,406
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    Forumite
    You will be charged NIC on the two jobs separately.  If you end up paying too much, you can claim a refund as described on the page below.

    What you need to do - Claim a National Insurance refund - GOV.UK (www.gov.uk)
  • Thanks

    How do you know if you've paid too much? I don't know how to calculate the correct amounts - do I just ignore the "duplication" and treat each pay cheque independently?
  • Thanks

    How do you know if you've paid too much? I don't know how to calculate the correct amounts - do I just ignore the "duplication" and treat each pay cheque independently?
    Each pay cheque is treated independently. If, at the end of the year, you have paid more than £37692 at a12% rate, you will be entitled to a refund. 
  • Thanks everyone for the replies
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