Basic PAYE Tools - query with Employer [secondary] NIC calculation

Dear HMRC, I use Basic PAYE tools. All of my Payslips for the current Tax Year [24/25] , show NI letter : "A" . My monthly Salary is £1,048. And £1,048 shows on my payslips accordingly. The Employer [secondary] NIC deduction is £zero . How can this be, as the Secondary threshold for this Tax Year is £758 . Regards, Nigel Wilkes

Hi Nigel Hoare,
If you are a director which we are  assuming you are you can choose a non cummulative or cummulative calculation for NI.
If you are on the directors method which is cummulative then you will not pay NI until your income exceeds the yearly threshold.
Please see this guidance to provide details of the two methods. 
National Insurance for company directors
Thank you. 

 

Hi there HMRC Admin 25, I saw the above query because I have the same query. The person was querying the employer NIC deduction not the employee [or director deduction] and your response only speaks to the latter. Please can you clarify? My understanding is there is an employer contribution to make on salary above 9,100 but up to 12,570. Just like the query above I am finding that the employer secondary NIC deduction is zero when I am expecting to pay 479.00 for the year.