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NI contributions for new employees

A NEW guide gives small employers details of how to calculate National Insurance contributions when they are taking on staff for the first time.

The guide provides the lower financial limits at which NI has to be deducted. The main thresh-hold is £7,605 a year, where the employer also has to make a contribution. However, the exact amount depends on the employee’s salary and their circumstances.

  • how much an employee earns
  • their National Insurance category (this depends on their circumstances)

Employers also have to keep National Insurance records for all employees earning more than £5,564.

The guide is at:

*The Glasgow Law Practice advises small employers on their responsibilities, and our solicitors offer a free initial consultation. Contact