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  • FIRST POST
    • Drp8713
    • By Drp8713 12th Feb 18, 8:50 PM
    • 779Posts
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    Drp8713
    NI on Back Pay
    • #1
    • 12th Feb 18, 8:50 PM
    NI on Back Pay 12th Feb 18 at 8:50 PM
    Hi all,

    I will be receiving around 1700 back pay shortly, the back pay is for three months.

    My gross pay will be around 5.5k in the month.

    I have tried to read up on whether NI is calculated when it is paid or when it was due, however I cant find a clear answer.

    I was earning under the upper earnings limit previously, however I am now earning above the limit so it would make a big difference as all my arrears would pay 2% NI instead of 12% if its based on when it is paid.

    Can anybody assist?
Page 1
    • Dazed and confused
    • By Dazed and confused 12th Feb 18, 9:09 PM
    • 2,479 Posts
    • 1,185 Thanks
    Dazed and confused
    • #2
    • 12th Feb 18, 9:09 PM
    • #2
    • 12th Feb 18, 9:09 PM
    Based on the information in CWG2 on gov.uk I would be expecting the NI to be calculated as though the payment was all applicable to the pay period (monthly?) which it is paid in.

    It isn't identical to your situation but the theory is similar.

    See the part called 1.19.2 Arrears of pay for closed years
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