National Insurance calculator - directors annual earning period 2009-2010
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, Helpbook CA44 (PDF 214K).
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.
What you need
- The National Insurance Table Letter for the director. If you are unsure which National Insurance Table Letter to use, please check the flowchart in the National Insurance Tables - booklet CA38 (PDF 310K).
- The director's record of earnings.
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