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Hello, thanks in advance for any advice

I understand that you can have 2 employments and receive pay up to the primary threshold at EACH employment without incurring National insurance. Is this still correct?

If I am self employed/partnership AND an employee of company (of which I am a director and share holder) does this count as 2 employments... for which I can earn a salary from each up to the primary threshold before incurring NI??

Thanks

You can't receive a salary in respect of your self-employment - you are taxed on profits, regardless of your level of drawings.

Your basic understanding of Class 1 NI is, however, accurate, in that it is calculated per employment rather than on the total.

Thank you for your reply.

That answers my question

thanks again