National Insurance Query with second job

angeleyes

Hi
I have a second job and earn £105.20pw before tax (p/u £84.20) and up until 2 wks ago have paid some sort of NI (usually 60p pw) now on my last couple of wage slips no NI has been deducted,now I am aware this will affect any future SMP that I may need so am concerned that I need to pay it,


What is the rate of pay that you are meant to pay NI and if I dont earn enough is there a way to increase it so that I can recieve SMP from my second job in the future.
Thanks Guys :beer:

stazi

For the 08/09 tax year, you are 'treated' as paying NIC on earnings of £90pw, and actually start to pay NIC on earnings of £105pw >.
To qualify for SMP, you need to have average earnings of at least £90pw.

angeleyes

Thanks for that :beer:


i earn £105.20 so i would have thought i had a couple of pence or so deducted .
so I still should be entitled to SMP as my wages are over £90pw
I will query this with my employer as to why not being taken
thanks again

tigtag02

stazi wrote: »

For the 08/09 tax year, you are 'treated' as paying NIC on earnings of £90pw, and actually start to pay NIC on earnings of £105pw >.
To qualify for SMP, you need to have average earnings of at least £90pw.

The £90 only comes into effect for babies due after 20th July (I think thats the date, if not its thereabouts).

Babies due before this date and the average earnings must exceed £87

stazi

Sorry tigtag02 I found this on the HMRC website-

Lower Earnings Limit (LEL)


This is the minimum level of earnings that an employee needs to qualify for some benefits. It is also the minimum level that an employee's Average Weekly Earnings (AWE) must reach in a specific period to qualify for SMP/SPP. For 2008-09 the LEL is £90.00 weekly.


The LEL has always been for the complete tax year. I can find no mention of any July date.

HMRC website -http://www.hmrc.gov.uk/employers/employee_pregnant.htm#2a

tigtag02

Here you go:

Employee earns enough


If the amount at 6:

• is at least £87.00 gross a week for babies due between 15 July 2007 and 19 July 2008
• is at least £90.00 gross a week for babies due between 20 July 2008 and 18 July 2009.

Also from the HMRC website

http://www.hmrc.gov.uk/employers/statutory-payments.pdf ~ page 13

angeleyes

thanks guys I was worried I wouldnt qualify for smp unless actually paid NI and as my earning are always over £90pw looks like I would

Thanks again xx

tigtag02

angeleyes wrote: »

thanks guys I was worried I wouldnt qualify for smp unless actually paid NI and as my earning are always over £90pw looks like I would

Thanks again xx

Yes AE, based on your earnings you will qualify

stazi

Sorry tigtag02, I took my stupid pill today, instead of my sensible one!

The July date, is of couse, 15 weeks from the start of the new tax year when the lower LEL would still apply to calculate SMP entitlement.