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Posted Fri, 19 Jan 2024 17:51:07 GMT by
I am paid by my employer on a weekly basis. I noticed on my payslip that the employees NI deduction for pay weeks ending 12/01/24 and 19/01/24 is still being deducted at 12% between primary threshold and upper earnings limit. Am I right in saying this should now have changed to 10%?
Posted Tue, 13 Feb 2024 11:58:06 GMT by HMRC Admin 32 Response
Hi,

The rate of national insurance is determined by your national insurance category letter on your payslip and the gross amount of earnings you receive in your pay against the frequency you are paid.

You can check your payslips using the national insurance calculator  

Work out an employee's National Insurance contributions

The national insurance categories rates are listed for your scenario here

Rates and thresholds for employers 2023 to 2024

If you employer has made the wrong amount of NI to be deducted, they should re-imburse you and amend any records sent to HMRC.
If they are unwilling to do this, we can only look at your pay after the financial year has ended and has been reported as whole.

Thank you.
 

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