Issue with HMRC recognising my YTD NIC from previous employment in this tax year

Hi all, I'm looking for some advice or direction; The situation: Tax year 23/34 months 1 to 5, I was employed by ‘Company A’ (Higher rate tax earner, Class 1 NIC). PAYE and NI was taken from my monthly salary. Based on my Gross monthly earnings the tax paid was always equated to 23.37% and my NIC was always 6.65%. , let’s say that the total NIC paid for months 1 to 5 was ‘X’. I resigned from ‘Company A’ at the end of month 5 and at the start of month 6 and started a new job for ‘Company B’ as a director. ‘Company B’ received my P45 and entered my ytd earnings and tax paid on to Sage. When I received my payslip for Month 6, the ytd earnings and tax paid was correct (it included my earnings from previous employment) and my tax was taken at 26.39% but my NIC for month 6 was only 0.32% of my gross monthly pay. The NIC ytd only displayed the month 6 total, (The total ‘X’, from my previous employment was not shown). Month 7 came along and once again tax was taken at 26.39% but this time the NIC was 12%. Month 8 has just been processed and tax was taken at 26.39% and NIC was at 12%. Again, on each of these payslips my ytd NIC does not include the total ‘X’ from my previous employment. Based on Class 1 NIC bands as defined on HMRC; £242 to £967 a week (£1,048 to £4,189 a month) @ 12% Over £967 a week (£4,189 a month) @ 2% Calculating for my current gross pay, I should only be having 5.81% deducted each month, but as above they're deducting 12%! I have called the HMRC employee helpline and the lady agreed that it is not correct but stated that I cannot do anything about it, it has to be resolved by my payroll dept. My payroll dept have said that there is nothing on Sage payroll for them to input my NIC ytd (from my previous employment) and as such it appears that Sage is now calculating my NIC for the rest of the year based upon me having the correct ytd earnings and tax paid, but not having paid any NIC for the first 5 months! Payroll then called the HMRC employers helpline and the gentleman stated that everything is being done correctly and I’ve paid the correct amount of NIC for months 6,7 & 8. I’m at a total loss as to how this can be resolved. I really don’t understand how the total payment ‘X’, that I made in the first 5 months is being ignored and has effectively been wiped from record… If anyone can shed any light on this issue or point me towards a source of resolution I appreciate it greatly. Thanks

Hi
For Directors NIC is cumulative and if you are appointed a Director part way through a tax year, your NIC free amount is pro-rata'd for the year. If,on your payroll, you have initially selected to calculate NIC for yourself using the Director's annual/pro-rata annual method, no NIC will be calculated until your earnings in that job only go above the NIC threshold. The earnings in your previous job are not taken into account for NIC. Please see the following guidance or call the Employer Helpline on 0300 200 3200 to discuss further:- National Insurance for company directors.
Thank you.