Director's NI on Basic PAYE Tools miscalculation?

BPT appears to be calculating director's NI incorrectly in month 12 where the director was appointed part way through the year. Is this a software issue? I can provide figures if appropriate.

Hi RC,

Without more information regarding this we will be unable to help.
Can you please contact the helpline on 0300 200 3200.

Thank you.

The thresholds appear to be wrong and the NI is miscalculating when the directorship start date is during the 2022/23 tax year. Pay is even throughout the year and therefore there should be negligible difference when the month 12 recalculation occurs. To test this I have set the directorship start date as 06/04/22 and run a draft position, then removed the directorship status completely and run another draft position. The figures are identical. When I set a directorship start date mid year, the NI is too high and the thresholds are wrong. The employee's NI figure works out as 13.63%, which is obviously higher than the highest rate in place during this tax year, so it can't be correct. I will call the helpline, but I would appreciate any comments on whether this is a software issue that needs addressing? Many thanks.

Hi RC,

As thresholds and rates changed part way through the tax year, this may be why there is an adjustment in the final payment.

Without any of your figures and more details, we are unable to advise if your calculations are correct or not and what may be causing the isssue.

Please see the following rates and thresholds and when they changed:-

Rates and thresholds for employers 2022 to 2023

Please call the Employer Helpline 0300 200 3200 to discuss further if required.

Employers: general enquiries

Thank you.