National Insurance calculator - Directors Annual Earning Period 2011-12

What it does

This calculator reassesses the National Insurance contributions for a company director using an Annual Earnings Period at the end of the financial year, or during the year, if the directorship ends. If the director is appointed part way through the year the Annual Earnings Period check is calculated on a pro-rata basis from the week in which he or she was appointed.

Further information can also be found in the National Insurance for Company Directors, booklet CA44 (PDF 205K).

Limitations

This reassessment should only be carried out when the final payment is being made to the director at the end of the tax year, and only during the year if the directorship ends. It will not perform any other in-year assessments.

This calculator will only calculate National Insurance contributions for the current tax year 2011-12.

What you need

  • The National Insurance Table Letter, also known as the National Insurance Category letter, for the director. If you are unsure which National Insurance Table Letter to use, please check the flowchart in the National Insurance contributions Tables A and J - booklet CA38 (PDF 301K).
  • The director's record of earnings.
  • Details of any employer's and employee's National Insurance contributions paid in the tax year.

If you encounter any problems using the calculator please let us know by using our feedback form and selecting one of the options from the list to provide feedback.

Directors AEP check for year end and cessation calculations