This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Negative national insurance on payslip

Posts: 1
Joined: Sun Sep 09, 2018 5:59 pm

Negative national insurance on payslip

Postby MAnthony » Sun Sep 09, 2018 6:07 pm

Hi there,
A quick question. Was going through my old company return, payslips, etc (I am the director of a limited company with no employees).
In one payslip I had 0 pay, 0 income tax, -166 national insurance, which, to my understanding, means in the previous months, too much NIC were deducted.
At that time, if I remember well, my accountant told me to pay myself 166 gbp as salary so the employee (me) is even. Accountant is gone in the meantime :(
My question is, was the company due a refund from HMRC for paying too much NI to them on the employee's (me) behalf?

I'd be very thankful if anyone could help me understand if the company, HMRC and me are all even

Posts: 446
Joined: Fri Aug 07, 2015 2:17 pm

Re: Negative national insurance on payslip

Postby SteLacca » Mon Sep 10, 2018 8:45 am

I'm not altogether sure what your (now missing) accountant has done, but it certainly does not sound right.

I'd be tempted to find another, give them all of your payslips since 5 April and see if they can work out what's happened.

Return to “PAYE and Payroll Taxes, National Insurance, NICs”