Common NI errors

NI - most common errors

1. Using out of date NI percentage rates, limits or thresholds.

2. Deducting the wrong class of NI, for example paying Class 1A on a particular item of pay.

3. Deducting the wrong category of NI, for example deducting non-contracted out NI for an employee who is not included in the employer’s contracted-out pension scheme.

4. Arithmetical errors where either manual calculations are needed or where payroll data was input incorrectly.

5. Delays in notifications, for example, where one section delays notifying the payroll section of a change in employee’s circumstances.