NI for a director who was paid on a secondary threshold

Dear HMRC, I need your advise regardnig my husband who is a direcotr of a Limited company. He was paid £758 per month which as we were explained is the secondary threshold. My quiestion is if he was paid on a secondary threshold is this concidered as a full year in regards to NIC? Does he needs to pay some NIC additionally, so the year to be full or this is enough Thank you

Hi,

A director will have an annual earning period if he is a director at the start of the tax year.

So for 2024 to 2025 if his annual earnings are at the lower annual level (£6396) and the primary threshold (12570) then the year may be a qualifying year.

His qualifying years can be confirmed on his Personal Tax Account or by requesting a pension forecast.

Thank you.