I understand if an employee earned below the primary threshold of £8,632 pa in 2019/20 then they should not pay any employee NIC.
However, if they only worked the last 2 months of the year (February and March 2020) and earned £4,316 in each of these months (£8,632 for the year), should they still be paying employee NIC? Their annual pay would be below the primary threshold (£8,632 total) but per month is above it (the monthly threshold would be £720).
E.g. Would it be expected to pay NIC in the month and then reclaim it after year end, or is NIC payable on limits set within the month not the year?
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