Upper Earnings Limit. His employer must pay NICs at rate of 13. UEL which is frozen: . An employee is promoted to a director during . National insurance contributions (NICs) are essentially a tax on earned income. In addition there is a further charge on weekly earnings above the UEL.
Your employer will deduct . National Insurance Contributions are payable by employers, employees and the self-employed. Standard Earnings Monthly Limit (SEL), £558. Mar This relates to the Second State Pension (S2P), and is recorded on reports for information purposes only. Class national insurance contributions (NICs) during this. An additional charge applies for weekly earnings above the UEL.
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