Gross pay for NIC

[Kitty Kat]

I am almost clueless as to NIC so forgive me...

A client payslip says they have gross pay of (roughly) £50,000. Their gross for NIC is only (roughly) £40,000.

I get what the difference between gross and gross for tax wouldn/could be, but as to NIC...?

They are a director and had roughly equal pay throughout the year.

[Tax Champion]

If this is for a year, it is a big difference - or is it similar to the gross for tax figure? are they being paid non-taxable, non NICable expenses?
There is usually a difference of up to around £50 between gross taxable and gross NICable, simply because of the rounding down each month for NIC. One other possibility might be a change of job in the year - taxable pay could be for a full year, including previous employment, but gross for NI will be for the current employment only.

[Kitty Kat]

If this is for a year, it is a big difference - or is it similar to the gross for tax figure? are they being paid non-taxable, non NICable expenses?
There is usually a difference of up to around £50 between gross taxable and gross NICable, simply because of the rounding down each month for NIC. One other possibility might be a change of job in the year - taxable pay could be for a full year, including previous employment, but gross for NI will be for the current employment only.

Thanks.

Sadly none of that. No change in job, taxable gross pay is £1,200 less that gross pay due to pension contributions, that still leaves over £8,800 between taxable and NICable pay!

It's not my problem really, I am mostly trying to help a colleague.

[mullet]

This would be a bit irregular, but is it possible that the value of benefits has been put through the payroll to charge tax and avoid P11D submission ... included in gross for tax but not NICs as the employer has paid Class 1A NICs? A long shot, I know.