I have tried to call HMRC regarding this but as you can imagine it's pretty hard to get through
My issue is that I'm doing a SA for a friend and I have noticed that she has underpaid her class 1 NIC contributions (she has two jobs, for 1 of the jobs her tax code was BR so no NI was collected - she also earned over the threshold on both jobs). I have calculated what she owes and that's all ok but my problem is how do I pay this?? There is only space on the SA for class 4 contributions. Does anyone have any ideas on how I would need to pay this???
It shouldn't have made a difference to her NIC payments whatever her tax code.
NIC is treated separately for each job, and would only kick in when the employee earned more than £149 per week in that employment (£153 2014-15) It runs on an individual period, not the whole year, unless she was a Director.
It is the employers responsibility to ensure that the correct deductions are made, and won't have any impact on the tax return you are completing.
