I am from commonwealth country and working in UK. My first year of employemtn here and I am not paying NI. Employer told me no NI for first year. My gross per annum is 40K. However my wife on a contract, rate 150/day. She is also within first year but the umbrella company she uses is deducting NI; they say there is no such exception.
Can someone explain what this "one year exception" is about? And, is it possible to reclaim the payments made by my wife.
You are probably working for a new company and your wife probably working for an already established company. There is a one year NI holiday for new businesses. More details are here :