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Posted Fri, 08 Apr 2022 12:32:33 GMT by Ray C
Hi, I pay myself from my limited company the salary level at the primary threshold level. I understand that this deemed to have paid primary contributions even though I have actually paid nothing. My HMRC online personal tax account does not show these deemed NI contributions amount. How do I get a record to show my full NI contributions including my deemed contributions?
Posted Wed, 13 Apr 2022 15:30:47 GMT by HMRC Admin 2

If you are earning over the Lower Earnings Limit and below the Primary Threshold, then this will count as paid for NI purposes without any deductions being made.  

The limited company should be making payroll submissions to HMRC to advise what you are being paid. This would then be shown on your personal tax account .  
You can also request a statement of your National Insurance account online or by contacting our National Insurance team.

Request for statement of National Insurance account

National Insurance: general enquiries

Thank you.
Posted Wed, 13 Apr 2022 16:10:50 GMT by Ray C
Hi, Thank you for your reply. I can see that the payroll submissions are recorded in my personal tax account. The National Insurance account states the following: "You do not have any gaps in your record." But when I open the tax years it says: "You did not make any contributions this year" This is somewhat confusing as I have been paid above the LEL and hence count as paid for NI purposes. Shouldn't it say that I did make contributions?
Posted Thu, 21 Apr 2022 11:49:15 GMT by HMRC Admin 10

Contributions are only payable on earnings over the Primary Threshold so in this case it is correct that no contributions have been paid.

However as earnings were above the LEL the period does count towards state pension, the important line on the PTA is ‘there are no gaps in your record’ which shows your record is up to date as far as possible.




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