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Posted Wed, 13 Dec 2023 17:48:11 GMT by
Hi, I operate a LTD company and am the sole director. I pay myself a salary equal to the secondary threshold of £9100 yearly. I'm trying to set up my employee details on the Basic PAYE Tool from HMRC and got stuck at the following Part Total earnings included in gross pay for NICs purposes for this category letter in the year to date: £ * Earnings at the Lower Earnings Limit (LEL) in the year to date: £ * whole pounds only Earnings above the LEL, up to and including the Primary Threshold (PT):£* Earnings above the PT, up to and including the Upper Earnings Limit (UEL): £ * Total of employee contributions in the year to date: £ * Total of employer contributions in the year to date: £ * Since I pay myself the ST, which is over the LEL but under the PT and UEL, what amounts should I be inputting? My total salary to date this year has been £6066 , with £0 NIC. I'm confused if I should be subtracting the difference of the LEL from the ST, or if I should just enter the monthly threshold * year to date? Which is about 8 months till now. Thanks in advance
Posted Fri, 22 Dec 2023 09:56:52 GMT by HMRC Admin 25 Response
Hi Rennie,
This part is used to establish how much of your earnings is subject to which bracket because over the UEL would be subject to a different NI percentage.
So you would take your total earnings - the LEL for the year and put this into at the LEL.
Then take the reminaing amount and enter this into above the LEL up to the PT.
As you have not earnt over the ST you would put 0s into the over PT to UEL.
Thank you. 

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