When a part time employee is above the LEL but below the PT and doesn't pay NI. I can understand that this would count as a contribution for pension purposes etc because they have no control over what they earn.
However with Directors pay, what is the difference/benefits if I were to keep them below the PT so it counts towards their state benefits or put them above the primary threshold so that they actually pay NI.
Is there some other benefit of a Director actually paying NI compared to those below the PT that don't?