NI question

Has she been in paid employment since the late 70's? If not, then she will be paying the full rate (the option for women to choose the reduced rate stopped in about 1978 except for those who had already opted for it).

Or work it out from the NI rates. Full rate NI is 0% up to 91 a week, then 11% to 610, then 1% (there's a 1.6% rebate on earnings 79-610 if in a contracted out company pension scheme). Multiply the thresholds by 4.34 if she gets paid monthly.

If she's paying about half the amount you work out as above, then she's paying the reduced rate.

By looking at her pay slip.

You can find the rates at

"Andy Pandy" wrote in message news: snipped-for-privacy@lotis.uk.clara.net...

Andy - I'm confused.

She pays 64 per month NI

Where are my sums wrong?

It means she's not on the reduced rate (4.85%) but on the full rate (11%). It also means she's in a contracted-out scheme.

The £91 and £79 weekly thresholds become £395 and £343 per month. At £1085 she should thus pay NI at 11% of £690, minus 1.6% of £742.

That's [tap tap tap ... whirr grind click] £64.

Thanks