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


Joined:Sun Jul 02, 2023 8:50 pm

Postby MYPAY » Sun Jul 02, 2023 8:55 pm

If pay is delayed a few months due to cash flow issues, when I am paid later, say for 3 months later in one go, do I pay more national insurance than I would have paid had I been paid for each of the three months in the right time?

Joined:Wed Aug 02, 2017 9:09 pm

Re: NI

Postby darthblingbling » Tue Jul 04, 2023 1:56 pm

Class 1 NI is based on payments made in a pay period, for most if three months salary was paid in one go it would lead to lower NI being paid as more the salary would be subject to the lower rates. But for a minority whose pay is usually well below the primary threshold the opposite could be true.

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