I realise this Forum may not be the right place to ask but one of you knowledgeable folks may know the answer & save me some time .
My wife has a part time job (2 days/week) which includes covering other staff members during their annual holiday/sick leave. Her weekly wage is normally less than the weekly amount which triggers NI contributions but when she covers for someone else, hew wages obviously increase & she ends up paying NI on that particular month’s salary even though her total annual salary divided by 52 is still somewhat less than the weekly amount when NI contributions become payable.
Are NI contributions weekly or annually based; I am unclear if should she should be paying anything at all if her total annual salary divided by 52 is less than the weekly allowance; or do they treat each week in isolation & get you anyway.
My wife has a part time job (2 days/week) which includes covering other staff members during their annual holiday/sick leave. Her weekly wage is normally less than the weekly amount which triggers NI contributions but when she covers for someone else, hew wages obviously increase & she ends up paying NI on that particular month’s salary even though her total annual salary divided by 52 is still somewhat less than the weekly amount when NI contributions become payable.
Are NI contributions weekly or annually based; I am unclear if should she should be paying anything at all if her total annual salary divided by 52 is less than the weekly allowance; or do they treat each week in isolation & get you anyway.