National Insurance contributions below the threshold

Blue_Butterfly

I had a zero hours contract for 4 years after semi retiring from the NHS. I researched NI and realised its when you are actually paid that counts. I had to submit my timesheets myself after they had been approved. I had some control and could hold back a week that was less than the LEL (now £123), and get it paid with the next week so it counted towards my NI annual total. I also took my holiday pay in weeks that I didn't work in amounts just over the LEL. 

The annual amount you need to earn to get a whole year of NI is 52 x LEL, if any pay is below the LEL it doesn't count towards the annual total. If you are paid more that the LEL some weeks it helps to make up for any weeks that don't count. You don't actually pay any NI unless you earn more than £242 a week, and then it would only be on the amount that is more than £242. 

If you are short of the annual total of £6396 this year, to make it count you will be asked to pay 1 week for each £123 you are below it.