Directors' NI calculator
A special method applies to the calculation of directors' and their companies' NI on salary, bonuses, etc. HMRC also allows an alternative method, but where this is used a calculation should be made at the end of each tax year using the special method to ensure that the correct amount of NI has been paid.
Purpose of the calculator
Our calculator works out the NI payable for any given pay period using the special method for directors’ pay. It automatically adjusts the calculation where a director was appointed during the year.
Related Topics
-
When should you submit a protective claim to HMRC?
Your business has charged VAT on some sales but a recent tribunal decision has indicated that the goods are zero-rated according to the law. Should you submit a claim to HMRC for a rebate on your past sales?
-
Does personal use of business AI tools put tax relief at risk?
You’re self-employed and recently found a subscription service for an AI tool that can do the majority of your admin tasks. It’s so efficient that you’ve started to use it increasingly for non-business tasks too. Can you still claim tax relief?
-
Shifting private residence relief to maximise tax saving
Last year you bought a second home which has increased in value. Meanwhile your main home has devalued. How can you use a tax election to obtain loss relief for one property while exempting the gain on the other?