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National Insurance calculator - Directors Annual Earnings Period 2014-15

What it does

This calculator reassesses the National Insurance contributions (NICs) 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 helpbook CA44 'National Insurance for Company Directors.

CA44: National Insurance for Company Directors' on the GOV.UK website (Opens new window)

Limitations

If you are an employer operating PAYE in real time you are no longer:

  • able to run your payroll manually
  • need to use this calculator.

Instead you should be using software that is capable of filing payroll information online because this calculator has a limited life and may not be maintained in future years.

Software packages and other payroll options

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.

What you need

  • The National Insurance Category Letter (also known as the National Insurance Table letter) for the director. If you are unsure which National Insurance Category Letter applies, see National Insurance category letters on GOV.UK website - link below.
  • The director's record of earnings.
  • Details of any employer's and employee's NICs paid in the tax year.

View which National Insurance category letter to use (Opens new window)

Directors AEP check for year end and cessation calculations (Opens new window)

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.