Help understanding online HMRC account and National Insurance amounts

[SieveNaive]

Hi,

 

I am trying to work out if someone has paid the correct National Insurance amounts over the past couple of years.  

They have logged onto their PAYE account and looked back over the past five years. 

So each year it says Taxable Income, Tax paid, N.I. paid.  Is "Taxable income" different to gross salary for N.I. purposes? 

I've used the total earned amount as shown on each year's PAYE online record and run it through various N.I. calculators available online and I cannot find one that adds up to the same amounts as shown as being paid. 

Any advice please?

[Nicky Boy]

58 minutes ago, SieveNaive said:

Is "Taxable income" different to gross salary for N.I. purposes?

Yes, I believe NI is calculated on Gross.

I presume you've looked at .GOV?

https://www.gov.uk/national-insurance-rates-letters

 

[Nicky Boy]

Also keep in mind that there were NI changes mid term during one or two years.

[gerson]

Hi

Isn't the pension contributions tax exempt - so take Gross - pension = taxable income??

Obviously the Tax Codes and Thresholds will play a part in the calcs as well

G

[lolerz]

For NI it depends on how you pay.

Pension Contributions come out via your gross pay as a deduction = You pay NI.

Pension contributions come out via salary sacrifice = You don't pay NI.

You wouldn't pay income tax on it either way.