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Posted

Perhaps somebody here can answer this for me.

 

If you have two jobs then in terms of NI are you allowed an earnings limit for EACH job before you start having to pay NI? I think the limit at the moment is £90 per week.

Posted
Sorry I should have pointed out that it's two different employers. So if I earn less than £90 for the second job, per week, then I shouldn't pay any NI?
Posted

Forgot something! I presume you are employed and not sef employed as then it is different.

The only problem with not paying NI is that you lose a lot of possible benefits and it will affect your pension.

Posted

From the HM Revenue and Customs website.

 

What happens if I have more than one job – do both employers have to deduct National Insurance Contributions?

Yes. If you have more than one job with different employers, each employer has to deduct National Insurance Contributions if your gross pay with both or either of them is above the ET.

 

If you have more than one job with the same employer, your earnings from them may be added together for National Insurance Contributions purposes. If your total gross pay is above the ET, then your employer has to deduct National Insurance Contributions.

 

You may be able to defer some of your contribution liability if your earnings from separate employment’s exceed the Upper Earnings Limit. This may avoid you paying too much National Insurance and will remove the need for a refund.

 

Posted
Not speaking from any authority here, but I would have thought that NI was the same as taxation in that it is a total figure which you earn/pay, not a figure for each job. Your "free" amount will be from your first employer, and you pay on all earnings from your second employer. The tricky part comes if you have lots of jobs, none of which individually get you to the threshold but collectively exceed it.
Posted (edited)
Not speaking from any authority here, but I would have thought that NI was the same as taxation in that it is a total figure which you earn/pay, not a figure for each job. Your "free" amount will be from your first employer, and you pay on all earnings from your second employer. The tricky part comes if you have lots of jobs, none of which individually get you to the threshold but collectively exceed it.

 

NI works differently to income tax. With NI once you reach the threshold you pay NI contributions for each job, unless you either reach the upper earnings limit or you are employed in several jobs by the same company who can then agregate your NI contributions. The reason for this is that it is an insurance contribution, not a tax as such, so it provides payment for maternity leave, SSP etc for the jobs in which you pay NI. So for instance, if you payed NI on one of two jobs and went on maternity leave you would get maternity pay for the one you pay NI on but not the other.

Edited by teejay
Typo
Posted

If you have a fulltime PAYE contract and you pay national insurance through that then (assuming you are self employed) you have a limit of £6000 which you are able to earn before you pay for a second lot of national insurance.

You must however inform the national insurance people with a covering letter stating your earnings from your second job (with evidence/bank statements) asking to be exempt from the self-assessed national insurance contributions. This will last 3 years. If they are both PAYE jobs and you are not self-employed then the national insurance is calculated taking into account both jobs and the total earnings for the year and divided equally, iirc.

Posted
Right... so if I earn over the NI limit in job 1 then I will have to pay it in job 2 even if I earn less than £90 per week in that job?
Posted (edited)
Right... so if I earn over the NI limit in job 1 then I will have to pay it in job 2 even if I earn less than £90 per week in that job?

 

No, they are calculated seperately unless you are self-employed or both jobs are with the same employer.

 

Where the income IS agregated is on your income tax. You will need to apply to HMRC to have seperate tax codes for the two jobs. Basically, if you have any left over tax limit on your first job you can carry it over to the second job with a seperate tax code. If you have used all your allowance in your first job then they will issue you a zero band tax code whihc means you will pay income tax on the whole amount in your second job.

Edited by teejay

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