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Posted Tue, 05 Nov 2024 11:51:56 GMT by wyllis Cheung
My employee has NIC gaps in the past 2 years. As a director of a limited company, can I pay the NIC gaps for my employee? If yes, can I use the "employment allowance" to pay the NIC gaps for my employee? Thank you for your support.
Posted Mon, 11 Nov 2024 14:48:17 GMT by HMRC Admin 19 Response
Hi,
If the employee does not earn above the lower earnings limit through employment to obtain a qualifying Class 1 NICs then they can ask about paying voluntary Class 3 NICs.
More information on whether paying Voluntary NICs can be seen here:
Voluntary National Insurance
Thank you.
 

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