I have recently bought Sage Instant Payroll, bringing payroll back in house. One of my Directors is 82 years old, earns £55000 p.a. paid monthly. Sage Instant has calculated his employers NI as £189.60 this month, yet in previous months it has been £544.05.
£55000 pa is £4583 per month. Deduct £641 (secondary threshold) leaves £3942. Ers nic at 13.8% comes to £544.04. Not sure why there would be a reduction in the current month unless there is some kind of salary sacrifice going on?