SDWorx-Pay – NI data items

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National Insurance Contributions
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*This section also includes items applicable to Class 1 calculations in Guernsey, Jersey and the Isle of Man. Some may refer to Social Insurance or Social Security

NATIONAL INSURANCE

These are the SDWorx-Pay National Insurance (NI) engine data items:

NameEngine code
Registration card for Jersey and GuernseyN000
Current NI letterN001
NI numberN003
Contracting-out dateN004
Director’s indicatorN005
Employer NI contribution exemptionN006
Isle of Man NI category changedN009
Employee’s NI to-date increaseN011
Employee’s NI to-date decreaseN012
Employee’s NI to-dateN018
Pre-determined NI contributionN051
Pre-determined NI refundN052
Pay for additional NI contribution at current ratesN061
Pay for additional NI refund at current ratesN062
Pay for additional NI contribution at previous ratesN071
Pay for additional NI refund at previous ratesN072
Employee’s additional contributionN081
Employers additional NI contribution amount N082
NIable gross for late new startersN091
Employer’s NI to-date increaseN101
Employer’s NI to-date decreaseN102
Employer’s NI to-dateN108
Positive adjustment earnings to date up to and including LELN161
Negative adjustment earnings to date up to and including LELN162
Overwrite value earnings to date up to and including LELN168
Positive adjustment earnings to date between LEL and ET +AdjN171
Negative adjustment earnings to date between LEL and ET -AdjN172
Overwrite value earnings to date between LEL and ET N178
Positive adj to earnings to date between PT and UEL N181
Negative adj to earnings to date between PT and UEL N182
Replace earnings to date between PT and UELN188
Tax week for start of directorshipN202
Director’s NI to-date increaseN211
Director’s NI to-date decreaseN212
Director’s NI to-date N218
Positive adj to earnings to date above the UELN221
Negative adj to earnings to date above the UELN222
Replace earnings to date above the UELN228
Director’s pre-determined NI contributionN251
Director’s pre-determined NI refundN252
Director’s additional contribution amountN281
Employer additional NI contribution / directorN282
Director’s gross earnings to-dateN288
Employer’s director’s NI to-date increaseN301
Employer’s director’s NI to-date decreaseN302
Employer’s director’s NI to-dateN308
Director Earnings to Date to LEL +AdjN361
Director Earnings to Date to LEL -AdjN362
Director Earnings to Date to LELN368
Director Earnings to Date to LEL to ET +AdjN371
Director Earnings to Date to LEL to ET -AdjN372
Director Earnings to Date to LEL to ET N378
Directors positive adj to earnings to date from ET to UAPN381
Directors negative adj to earnings to date from ET to UAPN382
Directors replace earnings to date from ET to UAPN388
Director Earnings to Date to LEL to UEL +AdjN391
Director Earnings to Date to LEL to UEL -AdjN392
Director Earnings to Date to LEL to UELN398
Print history of earnings for NIN403
Print NI historyN404
Delete NI history for an NI letter N405
Directors positive adj to earnings to date over UELN421
Directors negative adj to earnings to date over UELN422
Directors replace earnings to date over UELN428
NI number replacement (ELEX input)N503
Adjustment to class 1a NI contributions to dateN801
Override of class 1a NI contributions to dateN808
Adjustment to class 1a NI earnings to dateN811
Override of class 1a NI earnings to dateN818
Adjustment to class 1a NI contributions this timeN821
Override of class 1a NI contributions this timeN828
Adjustment to class 1a NI earnings this timeN831
Override of class 1a NI earnings this timeN838
Apprenticeship levy bill earnings positive adjustmentN901
Apprenticeship levy bill earnings negative adjustmentN902
Apprenticeship levy bill earnings overrideN908
NIable gross earnings to date overrideN998

These pay engine code items allow the management of National Insurance data for employees, directors and employers in the following ways:

  • For employees:
    • Replace and adjust each employee’s total NI paid to-date, for both contracted-in and contracted-out rates.
    • Replace and adjust each employee’s total earnings for NI to-date, for both contracted-in and contracted-out rates.
    • Suppress NI calculations by entering pre-determined contributions or refunds, regardless of earnings.
    • Specify an amount of earnings on which to calculate an additional contribution or refund, separate from the contributions based on earnings for NI.
    • Specify contributions that will be deducted in addition to the normal calculated contributions.
  • For directors:
    • Replace and adjust each director’s total NI paid to-date.
    • Replace and adjust each director’s earnings for NI to-date.
    • Suppress NI calculations by entering pre-determined contributions or refunds, regardless of earnings.
    • Specify an amount of earnings on which to calculate an additional contribution or refund, separate from the contributions based on earnings for NI.
    • Specify contributions that will be deducted in addition to the normal calculated contributions.
  • For employers:
    • Replace and adjust the NI paid to-date for each employee.
    • Specify contributions that will be deducted in addition to the normal calculated contributions for each employee.
    • Replace and adjust the total NI paid to-date for each director.
    • Specify contributions that will be deducted in addition to the normal calculated contributions for each director.

During each open period, SDWorx-Pay uses earnings for NI to calculate each employee’s National Insurance contributions. It then uses this amount to update the NI contributions to-date that relate to the current contribution letter. It also uses the NI earnings to update the earnings to-date for which NI contributions are payable for the current contribution letter.

NATIONAL INSURANCE HISTORY

SDWorx-Pay can hold contribution and earnings for NI totals against up to four contribution letters in any one tax year. This is known as the NI history for the employee. In addition to entering or replacing new history details you can report the employee’s earnings for NI and NI contributions history on the Amendment Report, and delete the history that relates to a specified contribution letter. The Gross Earnings Related to National Insurance Contributions Report lists the earnings for NI for each employee.

CALCULATING NI CONTRIBUTIONS

At company set-up time, SDWorx-Pay will have been set to calculate NI contributions using either the percentage or table method. If the table method is selected, it accesses the correct table on the basis of the employee’s payroll frequency, contribution letter and tax year (whether current or previous). Having accessed the correct table, the employee’s earnings are used for NI this period to determine the employer’s and employee’s contribution. The percentage method is always used for calculating directors’ and mariners’ contributions.

CALCULATING DIRECTORS NI

Director’s NI calculation may change from non-cumulative to cumulative during the tax year. An example of this is when a director receives a bonus during the year and is waiting for the final tax period to carry out the reassessment. This could lead to a disproportionate amount of NI being payable in the final pay period of the tax year.

Once the calculation method has changed from non-cumulative to cumulative, NI must be calculated by the cumulative method for the rest of the tax year.

However if a company wishes to change a director from cumulative NI calculation to noncumulative NI calculation during the tax year, the solution will allow this and display a message on the Exception Report to warn the company that they have changed the NI calculation method

‘DIR NI CHANGED FROM CUM CALC TO NON-CUM – CHECK NI’.

This will allow the employer to change the method of NI calculation if they have set up a director with the wrong method and wish to correct it. If they do this they may need to adjust the NI totals-to-date and earnings bands; NI calculation will be reconciled at the end of the tax year or the final pay period for the director, but some of the calculations during the tax year may appear incorrect.

SDWorx-Pay cannot check for repeated changes between non-cumulative and cumulative NI calculation ; eg if a company

  1. Changes a director from non-cumulative to cumulative NI calculation
  2. Then changes them back from cumulative to non-cumulative
  3. Then changes them again from non-cumulative to cumulative

Reporting will not display an exception message for change (1); will print an exception message for change (2), and will not display an exception message for change (3).

PRE-DETERMINED PAYMENTS

If, for example, an employee has been paying NI contributions at the wrong rate, you can suppress NI calculations by entering pre-determined contribution amounts, regardless of earnings. If you enter pre-determined amounts, this amends the history for the current letter, or any other letter specified with the amount. However, you must amend the history for any previous letters affected, and you must also update the Employee’s earnings to date  history, e.g.  Earnings to date up to and including LEL (N161), Earnings to date between LEL and ET (N171),  Earnings to date between ET and UEL (N191).

If you do not specify a contribution letter, then the employee’s current contribution letter is assumed.

You can enter pre-determined contribution amounts for either employees or directors, and in such a way that you are refunding contributions already paid, or are deducting contributions.

ADDITIONAL CONTRIBUTIONS

You can specify for individual employees that additional NI contributions are to be deducted. These will be taken in addition to (or deducted from) those that Payroll Active calculates for the current period. The additional contribution amounts that you can specify are for:

  • Employees at contracted-in and contracted-out rates.
  • Directors.
  • Employer’s, for both employees and directors.

The additional amounts are automatically added to the contributions calculated or determined by Payroll Active.

HOLIDAYS AND NI

For weekly payrolls only, Payroll Active will have been set at company set-up time to calculate employee and employer NI contributions for holiday periods using one of the two options:

  • Method A, where contributions are based on the earnings for the current week and the earnings for the holiday weeks separately, or Method B if its results mean a lower cost to the employee.
  • Method B, where contributions are based on the average earnings for the current week and holiday weeks.

LEAVERS

Using the employee status marker (see Employee status marker/E001) you can specify that a leaver is to have one payment after leaving. For a regular payment, NI is deducted in the normal way; that is, using the same method before the employee left. For an irregular payment, NI is deducted as if based on one week.

FREQUENCY AND PAY PERIODS

The number of pay periods used in the calculation of NI contributions (which are statutory deductions) is defined in the following ways:

  • At company set-up time, in accordance with the processing schedule’s standard calendar.
  • At employee level you can override the company-level number of periods using the employee-level
  • Override number of pay periods for statutory deductions and advance tax period/E810 or Override number of pay periods for statutory deductions and not advance tax period/E811.

SIGNED INPUT

You can enter positive or negative cash amounts against some of the NI payroll items, by preceding the amount with a positive or negative sign. If you enter no sign, a positive amount is assumed. The exceptions are:

  • Current NI letter/N001
  • Current second NI letter/N002
  • NI number/N003
  • Contracting-out date/N004
  • Director’s indicator/N005
  • Tax week for start of directorship/N202
  • Print history of earnings for NI/N403
  • Print NI history/N404
  • Delete NI history for an NI letter/N405

Note that the effect of entering a negative amount against:

  • Employee’s NI to-date increase/N011
  • Employee’s NI to-date decrease/N012

and other payroll items that increase and decrease amounts for this payrun only is to reverse the effect; that is, an increase becomes a decrease, and a decrease becomes an increase.

Note:

These reports and documents may be updated as a result of processing NI details.

  • Input Error Report
    • Exception Report
    • Reconciliation Details Report
    • Financial Summary
    • Amendment Report
    • Earnings for NI Report
    • Cost Analysis
    • Pay Journal

See

  • EMPLOYEE, page EMP-1 for details of the employee status marker that determines how a leaver that receives payments after leaving is to have NI deducted.

NATIONAL INSURANCE PAYROLL ITEMS

Registration card for Jersey and GuernseyN000

Use N000 to enter the Registration Card letter for Jersey and Guernsey based employees.

Format 1 (Jersey)

X

Where X is any of the following letters: B, R or X

Format 2 (Guernsey)

X

Where X is any of the following letters: G, R, O or B

CURRENT NI LETTERN001

Use N001 to enter the contribution letter(s) that determine the rate at which NI contributions are to be calculated.

Format

X or blank

Where X is a valid National Insurance category letter.

Example 1

The employee is paying the full NI rate:

N001 A

NOTES:

NI contributions are calculated on the basis of the Rates and Earnings Limits supplied by the HM Revenue and Customs and held in systmes tables within the SDWorx-Pay solutions.

If the employee’s NI history exceeds four contribution letters, Payroll Active rejects the last entered letter and amounts and displays NI HISTORY AREA FULL on the Input Error Report. Reporting also displays NI LETTER NOT UPDATED – NI HISTORY AREA FULL on the Exception Report.

NI NUMBERN003

Use N003 to enter the employee’s NI number.

Format

XXnnnnnnX

Where XX are two alphabetic characters, nnnnnn are six numeric characters and X is either A, B, C, D.

Example

The employee’s NI number is AA453291D: N003 AA453291D NOTES:

  • If you do not know the employee’s NI number enter the value ‘NONE’

.

DIRECTORS INDICATORN005

Use N005 to specify the employee as a director.

Format

C, D, E, F or Z

IndicatorDescription
DDirector using the standard Annual Method
EDirector – Alternate Method using the alternate periodic calculation method with last payment in the tax year (leaving or last tax period) reverting to Annual Method
ZRemove director indicator used to correct a mistake for someone who was not a director in the tax year

Director to Employee change options

Two additional director indicators are available to provide the ability for automation when a directorship has ended, and the individual is continuing as a non-director. In this instance the HMRC requirement is to continue National Insurance Calculations based on director calculation methods until the end of the tax year. Non-director calculations commence in the new tax year.

IndicatorDescription
CDirector becoming an employee – annual directors NI method The individual is no longer a director, however, directors NICs are to continue to be calculated using the annual method until the end of the tax year
FDirector becoming an employee – alternate director NI method The individual is no longer a director, however, directors NICS are to continue to be calculated using the alternate method (periodic) until the end of the tax year

NOTES:

  • Payroll Active will recognise an employee as a director only if the letters C, D, E, F is set against N005.
  • If you attempt to enter director details against an employee that has not been specified as a director, Payroll Active prints N005 NOT INPUT on the Input Error Report.
  • To change a director to a non-director during the tax year, enter Z against N005.
  • If a director becomes a non-director during the tax year, you should still treat the employee as a director until the end of the tax year and use options C and F, for the purpose of NI calculations. When crossing into the new tax year they will revert to standard employee NIC calculations,
  • If the employee becomes a director during the tax year, enter the tax week number when this happens against N202.
EMPLOYER NI CONTRIBUTION EXEMPTIONN006

Use N006 to indicate that the employer is exempted from paying normal NI contributions and that NI contributions are deducted at employee only rates.

Format

X

Where X is one of the following: X, 0(zero) or space.

Example

The employer does not deduct employer’s NI: N006 X

NOTES:

  • Valid input for N006 are:
    • ‘X’ which indicates that no Employer’s NI is deducted and NI contributions are deducted at employee only rates.
    • ‘0’ or space which indicates that normal NI calculations are to apply.
  • If an employee is set for NI to be calculated at the employee rate only:
    • Payroll Active accepts data codes N101 N102 N108 N301 N302 N308 (adjustments to employer totals-to-date), but displays Warning – employee only NI marker.
    • Payroll Active accepts data codes N051, N052, N251, N252 (predetermined values) without the first field of input data (employer contribution) set to zero, but displays

Warning – employee only NI marker

ISLE OF MAN NI CATEGORY CHANGEDN009

Use N009 to enter the date on which the employee’s Isle of Man category changed.

Format

ddmmyyyy or 00000000

Where dd is the day, mm is the month and yyyy is the year.

Example

The employee’s IOM category changed on 24th January 1994:

N009 24011994

NOTES: • Enter zeroes to delete the date Coding note: this uses the same underlying fields as N004 does for UK companies.  

EMPLOYEE’S NI TO-DATE INCREASEN011
EMPLOYEE’S NI TO-DATE DECREASEN012

Use N011 and N012 to increase or decrease the employee’s total NI contributions to-date. Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the employee’s NI contribution total todate, in pence, up to 11 numeric characters.

Example

The employee’s total NI contribution to-date for the current contribution letter is increased by £37.50: N011 3750 Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the employee’s NI contribution total todate, in pence, up to 11 numeric characters, and XY are one of the following contracted-in letters: A, B, C, J, N, O, Q, R, T or W. Alternatively, F, G, H, K, L, S or V followed optionally by numerals 1 to 4.

Example

The employee’s total NI contribution to-date is decreased by £75.75, at the contracted-in reduced rate of B: N012 7575/B NOTES:

  • If you adjust the employee’s total NI contributions to-date using N011 or N012, the amount against Employee’s NI to-date/N018 is updated.
  • If you adjust the employee’s total NI contributions to-date using N011 or N012, you should also replace or adjust the total earnings for NI on which this contribution has been calculated using appropriately Earnings to-date at LEL/N168, Earnings to-date at LEL increase/N161 or Earnings to-date at LEL decrease/N162, Earnings to-date between LEL and ET/N178, Earnings to-date between LEL and ET increase/N171 or Earnings to-date between LEL and ET decrease/N172, Earnings todate between ET and UEL/N198, Earnings to-date between ET and UEL increase/N191 or Earnings to-date between ET and UEL decrease/N192.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
  • You can enter successive amounts against each of N011 and N012 in the same pay period. At the time of the payrun, Payroll Active totals the amounts against each, and increases or decreases the employees NI to-date.
EMPLOYEE’S NI TO-DATEN018

Use N018 to replace the employee’s NI contribution total to-date, which Payroll Active calculates and holds against N018. Format 1 ppppppppppp

Where ppppppppppp is the employee’s new NI contribution total to-date, in pence, up to 11 numeric characters.

Example

The employee’s NI contribution total to-date for the current contribution letter is changed to £375.75: N018 37575 Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new NI contribution total to-date, in pence, up to

11 numeric characters, and XY  are one of the following contracted-in letters: A, B, C, J, N, O, Q, R, T or W. Alternatively, F, G, H, K, L, S or V followed optionally by numerals 1 to 4.

Example

The employee’s total NI contribution to-date is changed to £675.75, at the contracted-in full rate of A:

N018 67575/A

NOTES:

  • At each payrun, Payroll Active calculates the employee’s NI contribution using the contribution letter and the NI’able earnings and updates the NI contribution to-date amount, held against N018, and the earnings for NI to date, held against Earnings to-date at LEL/N168, Earnings to-date between LEL and ET/N178,  or Earnings to-date between ET and UEL/N198.
  • If you replace the employee’s NI contribution to-date, you should also replace or adjust the total earnings for NI on which this contribution has been calculated using appropriately Earnings to-date at LEL/N168, Earnings to-date at LEL increase/N161 or Earnings to-date at LEL decrease/N162, Earnings to-date between LEL and ET/N178, Earnings to-date between LEL and ET increase/N171 or Earnings to-date between LEL and ET decrease/N172,  Earnings to-date between ET and UEL/ N198, Earnings to-date between ET and UEL increase/N191 or Earnings to-date between ET and UEL decrease/N192.
  • The amount against N018 is automatically updated if you adjust the employee’s total NI contributions to-date using Employee’s NI to-date increase/N011 or Employee’s NI to-date decrease/N012.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
PRE-DETERMINED NI CONTRIBUTIONN051
PRE-DETERMINED NI REFUNDN052

Use N051 and N052 to deduct or refund a pre-determined NI contribution amount for employees. Format 1

pppppppppp/pppppppppp

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer and the employee.

Example

Take £50 from the employer and £30 from the employee and, as no NI letter is attached, the values will be added to the current NI letter on file.

N051 5000/3000.

NOTES:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

NI letters C and W are employer only. Format 2 pppppppppp/pppppppppp/X(Y)

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer, and employee. X(Y) are contribution letter(s).

Example

Take £50 from the employer and £30 from the employee and add to the values to NI letter “D”.

N051 5000/6000/D NOTES.

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

NI letters C and W are employer only.

Format 3 pppppppppp/pppppppppp/pppppppppp

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer, employee and optionally the employer’s rebate.

Example 1

Take £50 from the employer, £30 from the employee, and 0 as part of the employee rebate.

N051 5000/3000/0

Example 2

A refund of £17.00 is generated to the employer, and £15.00 to the employee, the rebate is 0.

N052 1700/1500/0

NOTES.

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

NI letters C and W are employer only. The 3rd field is always zero.

Format 4

pppppppppp/pppppppppp/pppppppppp/XY

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer, employee and optionally the employer’s rebate at the contracted-out rate, and XY are contribution letter(s). Example 1

£50 is deducted from the employer, £30 from the employee, 0 as part of the employee rebate, and added to the values for letter D. N051 5000/3000/0/D

Example 2

The net contributions on the payslip are: employer £16.00, employee £9.00, rebate 0, for NI letter D: N052 1600/900/0/D NOTES.

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

NI letters C and W are employer only. The 3rd field is always zero.

  • If you do not specify a contribution letter, Payroll Active assumes the employee’s current contribution letter.
  • If you enter pre-determined contributions, Payroll Active suppresses NI calculations for the employee.
  • If you enter pre-determined amounts, Payroll Active amends the history for the current letter (unless you specify a letter that the amount is to be applied to). However, you must amend the history for any previous letters affected, held against N018 (page NI13), and the earnings for NI to date, held against Earnings to-date at LEL/N168 (page NI-24), Earnings to-date between LEL and ET/N178 (page NI-26), or Earnings todate between ET and UEL/N198 (page NI-27).
  • Use Director’s pre-determined NI contribution/N251 and Director’s pre-determined NI refund/N252 (page NI-30) to enter pre-determined contributions and refunds for directors.

.

PAY FOR ADDITIONAL NI CONTRIBUTION AT CURRENT RATESN061
PAY FOR ADDITIONAL NI REFUND AT CURRENT RATESN062

Use N061 or N062 to enter an amount of earnings on which Payroll Active is to calculate the employer’s, employer’s rebate, employee’s rebate and employee’s or director’s contribution or refund at the current rate, separate from the contributions based on the earnings for NI.

Format 1 ppppppppppp

Where ppppppppppp is the amount of earnings, in pence, up to 11 numeric characters.

Example

The amount of earnings used to calculate contributions is £745.95:

N061 74595 Format 2 ppppppppppp/XY

Where ppppppppppp is the amount of earnings, in pence, up to 11 numeric characters, and XY are contribution letter(s).

Example 1

Typically you will use N061 and N062 when contributions in the previous payrun have been calculated using the wrong letter. For example, the contribution letter is set correctly to B so that contributions for the current and subsequent pay runs will be calculated using letter B:

N001 B

N061 16000

N062 16000/A

Payroll Active then calculates a positive contribution based on £160.00 for the current letter B, then a negative contribution (that is, a refund) based on £160.00 for the incorrect letter A.

NOTES:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

  • UseN061 to generate an NI contribution and N062 to generate an NI refund, for employees, directors, employers, employee’s rebate and employer’s rebate.
  • Payroll Active assumes the current contribution letter unless you specify otherwise.
  • Use Pay for additional NI contribution at previous rates/N071 or Pay for additional NI contribution at previous rates/N072 to enter an amount on which Payroll Active is to calculate a contribution or refund at the previous rate.
  • UseDelete NI history for an NI letter/N405 in the next payrun to clear any zero NI history totals.
  • Payroll Active automatically updates Earnings to-date at LEL/N168 (page NI-24), Earnings to-date between LEL and ET/N178, or Earnings to-date between ET and UEL/N198.
  • You can enter successive amounts against each of N061 and N062 in the same pay period. At the time of the payrun, Payroll Active totals the amounts against each, to give the pay for an NI contribution at current rates, and the pay for an NI refund at current rates.
PAY FOR ADDITIONAL NI CONTRIBUTION AT PREVIOUS RATESN071
PAY FOR ADDITIONAL NI REFUND AT PREVIOUS RATESN072

Use N071 or N072 to enter an amount of earnings on which Payroll Active is to calculate the employer’s, and employee’s or director’s contribution or refund at the previous rate, separate from the contributions based on the earnings for NI.

Format 1 ppppppppppp

Where ppppppppppp is the amount of earnings, in pence, up to 11 numeric characters.

Example

The amount of earnings used to calculate contributions is £655.90:

N071 65590 Format 2 ppppppppppp/XY

Where ppppppppppp is the amount of earnings, in pence, up to 11 numeric characters, and XY are contribution letter(s).

Example 1

Typically you will use N071 and N072 when there has been a change in NI rates during the year and contributions in a payrun using the previous rate have been calculated using the wrong letter. For example, the contribution letter is set correctly to B so that contributions for the current and subsequent pay runs will be calculated using letter B:

N001 B

N071 23400

N072 23400/A

Payroll Active then calculates a positive contribution based on £234.00 for the current letter B, then a negative contribution (that is, a refund) based on £234.00 for the incorrect letter A.

NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.
  • UseN071 to generate an NI contribution and N072 to generate an NI refund, for employees, directors and employers.
  • Do not useN071 or N072 to change the previous tax year total.
  • Payroll Active assumes the current contribution letter unless you specify otherwise.
  • Use Pay for additional NI contribution at current rates/N061 or Pay for additional NI contribution at current rates/N062 to enter an amount on which Payroll Active is to calculate a contribution or refund at the current rate.
  • Use Delete NI history for an NI letter/N405 in the next payrun to clear any zero NI totals.
  • Payroll Active automatically updates Earnings to-date at LEL/N168, Earnings to-date between LEL and ET/N178, or Earnings to-date between ET and UEL/N198.
  • You can enter successive amounts against each of N071 and N072 in the same pay period. At the time of the payrun, Payroll Active totals the amounts against each, to give the pay for an NI contribution at previous rates, and the pay for an NI refund at previous rates.
EMPLOYEE’S ADDITIONAL CONTRIBUTIONN081

Use N081 to enter an additional contribution amount for an employee at the contracted-in rate.

Format 1 ppppppppppp

Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters.

Example

Payroll Active deducts an additional NI contribution of £34.50:

N081 3450 Format 2 pppppppppp/pppppppppp/pppppppppp/X

Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters, and X is the contribution letter.

Example

Payroll Active deducts an additional NI contribution of £25.00 against letter A:

N081 2500/A Format 3 ppppppppppp/ppppppppppp.

Payroll Active deducts £20 as an additional employee NI contribution, and 96 pence rebate and values are added to current letter.

N081 2000/96 Format 4 ppppppppppp/ppppppppppp/D.

Payroll Active deducts £20 as an additional employee NI contribution and 96 pence rebate for letter “D” and values added to that letter. N081 2000/96/D Format 5 ppppppppppp/ppppppppppp/ppppppppppp.

Payroll Active deducts £20 as an additional employee NI contribution and 96 pence rebate, along with 10 pence of the employee rebate payable to the employer, and values added to the current letter.

N081 2000/96/10 Format 6 ppppppppppp/ppppppppppp/ppppppppppp/D.

The example for this would be 2000/96/10. Take £20 as an additional employee NI contribution and 96 pence rebate along with 10 pence of the employee rebate payable to the employer and values added to the letter “D”. N081 2000/96/10/D NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W. • Enter the additional amount to be deducted only after normal NI calculations are complete.
  • Payroll Active does not validate the relationship between the employee’s additional amount and an employer’s additional amount (held against Employer’s additional contribution/N081).
  • Since Payroll Active does not update the earnings for NI totals to reflect the additional amount, you should adjust these totals using appropriately Earnings to-date at LEL/ N168, Earnings to-date at LEL increase/N161 or Earnings to-date at LEL decrease/N162, Earnings to-date between LEL and ET/N178, Earnings to-date between LEL and ET increase/N171 or Earnings to-date between LEL and ET decrease/N172,  Earnings to-date between ET and UEL/N198, Earnings to-date between ET and UEL increase/N191 or Earnings to-date between ET and UEL decrease/N192.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
  • You can enter successive amounts against N081 in the same pay period. At the time of the payrun, Payroll Active totals the additional amounts
EMPLOYER’S ADDITIONAL CONTRIBUTIONN082

Use N082 to enter an employer’s additional contribution amount for an employee. Format 1 ppppppppppp

Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters.

Example

Payroll Active deducts an additional NI contribution of £31.00:

N082 3100 Format 2 ppppppppppp/A.

Example

Payroll Active deducts £20 as an additional employers NI contribution for letter ‘A’. N082 2000/A Format 3

ppppppppppp/ppppppppppp

Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters.

Example

Payroll Active deducts £20 as an additional employers NI contribution, and £2.10 employers rebate. N082 2000/210 Format 4 ppppppppppp/ppppppppppp/XY Where:

  • ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters
  • ppppppppppp is the employer’s rebate amount, in pence, up to 11 numeric characters
  • and XY are contribution letter(s).

Example

Payroll Active deducts an additional NI contribution of £23.00 and the employer’s rebate amount is £2.10

N082 2300/210 NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W. • Enter the additional amount to be deducted only after normal NI calculations are complete.
  • UseEmployee’s additional contribution/N081 to enter an additional contribution amount for an employee.
  • Since Payroll Active does not update the earnings for NI totals to reflect the additional amount, you should adjust these totals appropriately using Earnings to-date at LEL/ N168, Earnings to-date at LEL increase/N161 or Earnings to-date at LEL decrease/N162, Earnings to-date between LEL and ET/N178, Earnings to-date between LEL and ET increase/N171 or Earnings to-date between LEL and ET decrease/N172,  Earnings to-date between ET and UEL/N198, Earnings to-date between ET and UEL increase/N191 or Earnings to-date between ET and UEL decrease/N192.

If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.

NIable gross for late new startersN091

Use N091 to enter a value of gross NIable pay that the employee earned in the period(s) before being setup on the payroll, and against which NI now needs to be calculated.

Format 1 ppppppppppp

Where ppppppppppp is the amount of earnings, in pence, up to 11 numeric characters.

Example

The amount of earnings used to calculate contributions is £745.95:

N091 74595 Format 2 ppppppppppp/XY

Where ppppppppppp is the amount of earnings, in pence, up to 11 numeric characters, and XY are contribution letter(s).

NOTES:

  • This datacode is not valid if proportional starter pay is switched on at company level.
  • This datacode is not valid if NI calculations for late new starters is NOT switched on at company level.
  • This datacode is not valid if a value has already been entered against N091 (duplication)
  • This datacode is not valid for a Director
EMPLOYER’S NI TO-DATE INCREASEN101
EMPLOYER’S NI TO-DATE DECREASEN102

.

Use N101 and N102 to increase or decrease the employer’s total NI contributions paid todate.

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the employer’s total NI contributions todate, in pence, up to 11 numeric characters.

Example

The employer’s total NI contribution to-date is increased by £98.50:

N101 9850 Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the employer’s total NI contributions todate, in pence, up to 11 numeric characters, and XY are contribution letter(s).

Example

The employer’s total NI contribution to-date is decreased by £75.50, for letter A: N102 7550/A NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.
  • If you use N101 or N102, the amount against Employer’s NI to-date/N108 is updated.
  • If you use N101 or N102, you may need to replace or adjust the total earnings for NI on which this contribution has been calculated using Earnings to-date at LEL/N168, Earnings to-date between LEL and ET/N178, or Earnings to-date between ET and UEL/N198.
  • Use Employer’s directors NI to-date increase/N301 and Employer’s directors NI to-date decrease/N302 to increase or decrease the employer’s total NI contributions paid to-date for a director.
  • You can use N101 and N102 to enter or amend the manually calculated Class 1A NICs employer’s contributions. See Employer’s NI to-date/N108 for an example.
  • Adjustments made using N101 or N102 appear on the Reconciliation Details Report and in the adjustment line of the reconciliation details of the Financial Summary.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
  • You can enter successive amounts against each of N101 and N102 in the same pay period. At the time of the payrun, Payroll Active totals the amounts against each, and increases or decreases the employer’s NI to-date accordingly
EMPLOYER’S NI TO-DATEN108

Use N108 to replace the employer’s NI contribution total to-date, which Payroll Active calculates and holds against N108. Format 1 ppppppppppp

Where ppppppppppp is the employer’s new NI contribution total to-date, in pence, up to 11

numeric characters.

Example

The employer’s NI contribution total to-date is changed to £974.50:

N108 97450 Format 2 ppppppppppp/XY

Where ppppppppppp is the employer’s new NI contribution total to-date, in pence, up to 11

numeric characters, and XY are contribution letter(s).

Example 1

The employer’s NI contribution total to-date is changed to £1239.95, for letter A: N108 123995/A NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.
  • At each payrun, Payroll Active calculates the employer’s NI contribution using the employee’s contribution letter and NI’able earnings, and updates the NI contribution to-date amount, held against N108.
  • If you replace the employer’s NI contribution to-date, you may also need to replace or adjust the total earnings for NI on which this contribution has been calculated usingEarnings to-date at LEL/N168, Earnings to-date between LEL and ET/N178, or Earnings to-date between ET and UEL/N198.
  • Use Employer’s NI to-date increase/N101 or Employer’s NI to-date decrease/N102 to increase or decrease the employer’s NI contribution total to-date.
  • A change to the employer’s NI to-date amount (made using N108) appear on the Reconciliation Details Report and in the adjustment line of the reconciliation details of the Financial Summary.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
POSITIVE ADJUSTMENT TO EARNINGS TO DATE AT THE LELN161
NEGATIVE ADJUSTMENT TO EARNINGS TO DATE AT THE LELN162

Use N161 and N162 to increase or decrease the employee’s total earnings for NI to-date at the LEL.

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI to-date at the LEL, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date at the LEL are increased by £67.50:

N161 6750 Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI up to and including the LEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total earnings for NI to-date up to and including the LEL are decreased by £25.25: N162 2525/A

NOTE:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

REPLACE VALUE OF EARNINGS TO DATE AT THE LELN168

Use N168 to replace the employee’s total earnings for NI to-date at the LEL. Format 1 ppppppppppp

Where ppppppppppp is the employee’s new total earnings for NI at the LEL, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date at the LEL is replaced by £3757.50:

N168 375750 Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new total earnings for NI up to and including the LEL, in pence, up to 11 numeric characters and XY are contribution letters.

The employee’s total earnings for NI to-date up to and including the LEL is replaced by £2400.50: N168 240050/A

NOTE:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

POSITIVE ADJ TO EARNINGS TO DATE BETWEEN LEL AND ETN171
NEGATIVE ADJ TO EARNINGS TO DATE BETWEEN LEL AND ETN172

Use N171 and N172 to increase or decrease the employee’s total earnings for NI to-date between the Lower Earnings Limit (LEL) and the Earnings Threshold (ET). Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date between the LEL and the ET is reduced by £167.67:

N172 16767 Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total earnings for NI to-date between the LEL and the ET is increased by £205.25: N171 20525/D

NOTE:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or

W.

REPLACE EARNINGS TO DATE BETWEEN LEL AND ETN178

Use N178 to replace the employee’s total earnings for NI to-date between the Lower Earnings Limit (LEL) and the Earnings Threshold (ET). Format 1 ppppppppppp

Where ppppppppppp is the employee’s new total earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date between the LEL and the ET is replaced by £2987.50:

N178 298750 Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new total earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total earnings for NI to-date between the LEL and the ET is replaced by £2400.50:

N178 240050/A

NOTE:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.

POSITIVE ADJ TO EARNINGS TO DATE BETWEEN PT AND UELN181
NEGATIVE ADJ TO EARNINGS TO DATE BETWEEN PT AND UELN182

Use N181 and N182 to increase or decrease the employee’s total earnings for NI to-date between the Primary Threshold (PT) and the Upper Earnings Limit (UEL).

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI between the PT and the UEL, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date between the PT and the UEL is reduced by £167.67:

N182 16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI between the PT and the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total earnings for NI to-date between the PT and the UEL is increased by £205.25: N181 20525/D

REPLACE EARNINGS TO DATE BETWEEN PT AND UELN188

Use N188 to replace the employee’s total earnings for NI to-date between the Primary Threshold (PT) and the Upper Earnings Limit (UEL).

Format 1 ppppppppppp

Where ppppppppppp is the employee’s new total earnings for NI between the PT and the UEL, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date between the PT and the UEL is replaced by £2987.50:

N188 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new total earnings for NI between the PT and the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total earnings for NI to-date between the PT and the UEL is replaced by £2400.50:

N188 240050/A

TAX WEEK FOR START OF DIRECTORSHIPN202

Use N202 to enter the tax week in which the employee was appointed a director.

Format nn

Where nn is the number of the week (01 – 53).

Example

The employee became a director in week 37: N202 37 Note:

  • Enter the tax week that the director was appointed.
  • If you do not enter a week number against N202, the default depends on the payroll frequency:
    • For weekly, fortnightly or lunar payrolls, Payroll Active assumes the current tax period used for the calculation of tax (that is, the tax period for the payrun in which the employee was set as a director using Director’s indicator/N005, page NI-10).
    • For monthly payrolls, Payroll Active assumes the tax week equal to the start of the tax  month (which would be incorrect if the employee became a director later in the month). For tax purposes, the start of the month is the sixth day.
  • If you enter a tax week when the director is appointed later than the date of appointment, the correct NI contributions are automatically recovered.
DIRECTOR’S NI TO-DATE INCREASEN211
DIRECTOR’S NI TO-DATE DECREASEN212

Use N211 and N212 to increase or decrease the director’s total NI contributions paid todate.

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the director’s NI contribution total todate, in pence, up to 11 numeric characters.

Example

The director’s total NI contribution to-date for the current contribution letter is increased by £37.50: N211 3750 Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the director’s NI contribution total todate, in pence, up to 11 numeric characters, and XY are contribution letter(s).

The director’s total NI contribution to-date is decreased by £45.75, at the contracted-in reduced rate of B: N212 4575/B Note:

  • The following NI letters are valid: A, B, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, or V.
  • If you adjust the director’s total NI contributions to-date using N211 or N212, the amount against Director’s NI to-date/N218 is updated.
  • If you adjust the director’s total NI contributions to-date using N211 or N212, you should also replace the director’s total earnings for NI on which this contribution has been calculated (using Director’s gross earnings to-date/N288).
  • Use Director’s NI to-date/N218 to replace the director’s total NI contribution to-date.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
  • You can enter successive amounts against each of N211 and N212 in the same pay period. At the time of the payrun, Payroll Active totals the amounts against each, and increases or decreases the director’s NI to-date accordingly.

.

DIRECTOR’S NI TO-DATEN218

Use N218 to replace the director’s NI contribution total to-date, which Payroll Active calculates and holds against N218. Format 1 ppppppppppp

Where ppppppppppp is the director’s new NI contribution total to-date, in pence, up to 11

numeric characters.

Example

The director’s NI contribution total to-date is changed to £645.75:

N218 64575 Format 2 ppppppppppp/XY

Where ppppppppppp is the director’s new NI contribution total to-date, in pence, up to 11

numeric characters, and XY are contribution letter(s).

Example 1

The director’s NI contribution total to-date is changed to £839.95, for letter A: N218 83995/A NOTES:

  • The following NI letters are valid: A, B, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, or V.
  • At each payrun, Payroll Active calculates the director’s NI contribution using the contribution letter and the NI’able earnings and updates the NI contribution to-date amount, held against N218.
  • If you replace the director’s NI contribution to-date (or adjust it using Director’s NI todate increase/N211 or Director’s NI to-date decrease/N212, you should also replace the total earnings for NI on which this contribution has been calculated (usingDirector’s gross earnings to-date/N288).
POSITIVE ADJ TO EARNINGS TO DATE ABOVE THE UELN221
NEGATIVE ADJ TO EARNINGS TO DATE ABOVE THE UELN222

Use N221 and N222 to increase or decrease the employee’s total earnings for NI to-date above the Upper Earnings Limit (UEL).

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI above the UEL, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date above the UEL is reduced by £167.67:

N222 16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the employee’s earnings for NI above the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total earnings for NI to-date above the UEL is increased by £205.25:

N221 20525/D

REPLACE EARNINGS TO DATE ABOVE THE UELN228

Use N228 to replace the employee’s total earnings for NI to-date above the Upper Earnings Limit (UEL).

Format 1 ppppppppppp

Where ppppppppppp is the employee’s new total earnings for NI above the UEL, in pence, up to 11 numeric characters.

Example

The employee’s total earnings for NI to-date above the UEL is replaced by £2987.50:

N228 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new total earnings for NI above the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total earnings for NI to-date above the UEL is replaced by £2400.50: N228 240050/A

DIRECTOR’S PRE-DETERMINED NI CONTRIBUTIONN251
DIRECTOR’S PRE-DETERMINED NI REFUNDN252

Use N251 and N252 to deduct or refund a pre-determined NI contribution amount for directors.

Format 1

pppppppppp/pppppppppp

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer and the director. Example

£27.00 is deducted as the employer’s contribution and £21.00 is deducted as the director’s contribution at the contracted-in rate.

N251 2700/2100

Payroll Active assumes the current contribution letter. Format 2

pppppppppp/pppppppppp/XY

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer and director, and XY are contribution letter(s). Example

£35.50 is deducted as the employer’s contribution and £27.00 is deducted as the director’s contribution at the contracted-in rate, for contribution letter A: N251 3550/2700/A Format 3 pppppppppp/pppppppppp/pppppppppp

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer, director and optionally the employer’s rebate at the contracted-out rate.

Example

A refund is generated of £27.00 to the employer, and £25.00 to the director (of which £5.60 is the employer’s rebate):

N252 2700/2500/560

Format 4 pppppppppp/pppppppppp/pppppppppp/ XY

Where pppppppppp is the pre-determined contribution deduction or refund, in pence, up to 10 numeric characters, for the employer, director and optionally the employer’s rebate at the contracted-out rate, and XY are contribution letter(s). Example

£35.00 is deducted from the employer, and £27.00 from the director against NI letter A (which is the current letter). The employer is then refunded £26.00, the director is refunded £11.00 of which the employer’s rebate is £7.00, against NI letter D:

N251 3500/2700

N252 2600/1100/700/D

In this example, the net contributions shown on the payslip are Employer: £9.00 and Employee: £16.00.

Note:

  • Payroll Active allows a maximum entry of three NI contribution values, and can apply to the current or previous NI letter. If you do not specify a contribution letter, Payroll Active assumes the director’s current contribution letter.
  • If you enter pre-determined contributions, Payroll Active suppresses NI calculations for the director.
  • If you enter pre-determined amounts, Payroll Active amends the history for the current letter (unless you specify a contribution letter that the amount is to be applied to). However, you must amend the history for any previous letters affected, and also the contracted-in and contracted-out totals (using Director’s gross earnings to-date/ N288 (page NI-33).
  • Use Pre-determined NI contribution/N051 and Pre-determined NI refund/N052 (page NI-14) to enter pre-determined contributions and refunds for employees

.

DIRECTOR’S ADDITIONAL CONTRIBUTION AMOUNTN281

Use N281 to enter an additional contribution amount for a director.

Format 1 ppppppppppp

Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters.

Example

Payroll Active deducts an additional NI contribution of £66.50:

N281 6650 Format 2 ppppppppppp/XY Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters, and XY are contribution letter(s).

Example

Payroll Active deducts an additional NI contribution of £75.00 against letter A: N281 7500/A NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W. • Enter the additional amount to be deducted only after normal NI calculations are complete.
  • Payroll Active does not validate the relationship between the director’s additional amount and an employer’s additional amount (held against Employer’s additional contribution amount/N081).
  • Since Payroll Active does not update the earnings for NI totals to reflect the additional amount, you should adjust these totals appropriately (using Director’s gross earnings to-date/N288).
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
  • You can enter successive amounts against N281 in the same pay period. At the time of the payrun, Payroll Active totals the director’s additional contribution amount..
EMPLOYER ADDITIONAL NI CONTRIBUTION / DIRECTORN282

Use N282 to enter an employer’s additional contribution amount for a director. Format 1 ppppppppppp

Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters.

Example

Payroll Active deducts an additional NI contribution of £72.00:

N282 7200 Format 2 ppppppppppp/XY

Where ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters, and XY are contribution letter(s).

Example

Payroll Active deducts an additional NI contribution of £94.00 against letter A:

N282 9400/A

Format 3 ppppppppppp/ppppppppppp/XY Where:

  • ppppppppppp is the additional contribution amount, in pence, up to 11 numeric characters
  • /ppppppppppp is the director’s rebate amount, in pence, up to 11 numeric characters
  • and XY are contribution letter(s).

Example

Payroll Active deducts an additional NI contribution of £23.00 and the director’s rebate amount is £2.10

N282 2300/210 NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.
  • Enter the additional amount to be deducted after normal NI calculations are complete.
  • UseEmployer’s additional contribution amount/N081 to enter an additional employer’s contribution amount for a non-director.
  • Payroll Active does not validate the relationship between the employer’s additional amount and the director’s additional amount, held against Director’s additional contribution amount/N281.
  • Since Payroll Active does not update the earnings for NI total to reflect the additional amount, you should adjust this total appropriately, using Director’s gross earnings to-date/N288.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
DIRECTOR’S GROSS EARNINGS TO-DATEN288

Use N288 to replace the director’s gross earnings to-date, which Payroll Active calculates and holds against N288. Format 1 ppppppppppp

Where ppppppppppp is the director’s new total earnings for NI to-date, in pence, up to 11

numeric characters.

Example

The director’s total earnings for NI to-date is changed to £3757.50:

N288 375750 Format 2 ppppppppppp/XY

Where ppppppppppp is the director’s new total earnings for NI to-date, in pence, up to 11

numeric characters, and XY are contribution letter(s).

Example

The director’s total earnings for NI to-date is changed to £9755.20, for letter B: N288 975520/B NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.
  • At each payrun, Payroll Active uses the NI’able earnings and the contribution letter to calculate the director’s NI contribution. It updates the NI contribution to-date amount, held against Director’s NI to-date/N218 and the total earnings for NI to date, held against N288.
  • You should replace the total earnings for NI amount if you have:
    • Replaced or adjusted the director’s total NI contributions to-date.
    • Entered a pre-determined NI contribution or refund for the director.
    • Entered an additional amount contribution amount for the director.
  • If the employee becomes a director at the beginning of the tax year, Payroll Active automatically maintains the earnings for NI total, and you should not normally need to replace it.
  • You will need to replace the earnings for NI if Payroll Active was not notified at the time the employee was made a director.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter..
EMPLOYER’S DIRECTOR’S TO-DATE INCREASEN301
EMPLOYER’S DIRECTOR’S TO-DATE DECREASEN302

Use N301 and N302 to increase or decrease the employer’s total NI contributions paid todate for a director.

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the employer’s total NI contributions for a director to-date, in pence, up to 11 numeric characters.

Example

The employer’s total NI contribution for a director to-date is increased by £198.50:

N301 19850 Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the employer’s total NI contributions for a director to-date, in pence, up to 11 numeric characters, and XY are contribution letter(s).

Example

The employer’s total NI contribution for a director to-date is decreased by £101.75, for letter A:

N302 10175/A

NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.
  • If you use N301 or N302, the amount against Employer’s director’s NI to-date/N308 is updated.
  • If you use N301 or N302, you may need to replace the total earnings for NI on which this contribution has been calculated (using Director’s gross earnings to-date/N288).
  • Use Employer’s NI to-date increase/N101 and Employer’s NI to-date decrease/ N102 to increase or decrease the employer’s total NI contributions paid to-date for a non-director.
  • Adjustments made using N301 or N302 appear on the Reconciliation Details Report and in the adjustment line of the reconciliation details of the Financial Summary.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
  • You can enter successive amounts against each of N301 and N302 in the same pay period. At the time of the payrun, Payroll Active totals the amounts against each, and increases or decreases the employer’s directors NI to-date accordingly.

.

EMPLOYER’S DIRECTOR’S NI TO-DATEN308

Use N308 to replace the employer’s total NI contributions paid to-date for a director, which Payroll Active calculates and holds against N308. Format 1 ppppppppppp

Where ppppppppppp is the employer’s new NI contribution for a director to-date, in pence, up to 11 numeric characters.

Example

The employer’s NI contribution for a director to-date is changed to £774.50:

N308 77450 Format 2 ppppppppppp/XY

Where ppppppppppp is the employer’s new NI contribution for a director to-date, in pence, up to 11 numeric characters, and XY are contribution letter(s).

Example 1

The employer’s NI contribution for a director to-date is changed to £1321.95, for letter A:

N308 132195/A

NOTES:

  • The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.
  • At each payrun, Payroll Active calculates the employer’s NI contribution using the director’s contribution letter and NI’able earnings, and updates the NI contribution to-date amount, held against N308.
  • If you replace the employer’s NI contribution to-date, you may need to replace or adjust the total earnings for NI on which this contribution has been calculated (using Director’s gross earnings to-date/N288, page NI-33).
  • The new employer’s director’s NI to-date amount appears on the Reconciliation Details Report and in the adjustment line of the reconciliation details of the Financial Summary.
  • Use Employer’s director’s NI to-date increase/N301 or Employer’s director’s NI to-date decrease/N302 to increase or decrease the employer’s NI contribution total to-date.
  • If you do not specify a contribution letter, Payroll Active assumes the current contribution letter.
DIRECTOR EARNINGS TO DATE TO LEL +ADJN361
DIRECTOR EARNINGS TO DATE TO LEL -ADJN362

Use N361 and N362 to increase or decrease the director’s total earnings for NI to-date at the LEL.

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the director’s earnings for NI to-date at the LEL, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date at the LEL are increased by £67.50:

N361 6750 Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the director’s earnings for NI up to and including the LEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date up to and including the LEL are decreased by £25.25 for NI letter A:

N362 2525/A

REPLACE DIRECTOR EARNINGS TO DATE TO LELN368

Use N368 to replace the director’s total earnings for NI to-date at the LEL.

Format 1 ppppppppppp

Where ppppppppppp is the director’s new total earnings for NI at the LEL, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date at the LEL is replaced by £3757.50:

N368 375750 Format 2 ppppppppppp/XY

Where ppppppppppp is the director’s new total earnings for NI up to and including the LEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date up to and including the LEL is replaced by £2400.50 for NI letter A:

N368 240050/A

DIRECTOR EARNINGS TO DATE TO LEL TO ET +ADJN371
DIRECTOR EARNINGS TO DATE TO LEL TO ET -ADJN372

Use N371 and N372 to increase or decrease the director’s total earnings for NI to-date between the Lower Earnings Limit (LEL) and the  Earnings Threshold (ET).

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the director’s earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date between the LEL and the ET is reduced by £167.67:

N372 16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the director’s earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date between the LEL and the ET is increased by £205.25 for NI letter D:

N371 20525/D

NOTE:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.

REPLACE DIRECTOR EARNINGS TO DATE TO LEL TO ETN378

Use N378 to replace the director’s total earnings for NI to-date between the Lower Earnings Limit (LEL) and the Earnings Threshold (ET). Format 1 ppppppppppp

Where ppppppppppp is the director’s new total earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date between the LEL and the ET is replaced by £2987.50:

N378 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the director’s new total earnings for NI between the LEL and the ET, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date between the LEL and the ET is replaced by £2400.50 for NI letter A:

N378 240050/A

DIRECTORS POSITIVE ADJ TO EARNINGS TO DATE FROM ET TO UAPN381
DIRECTORS NEGATIVE ADJ TO EARNINGS TO DATE FROM ET TO UAPN382

Use N381 and N382 to increase or decrease the director’s total earnings for NI to-date from the Earnings Threshold (ET) to the Upper Accrual Point (UAP)

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the director’s earnings for NI from the ET to the UAP, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date from the ET to the UAP is reduced by £167.67:

N382 16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the director’s earnings for NI from the ET to the UAP, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date from the ET to the UAP is increased by £205.25: N381 20525/D

DIRECTORS REPLACE EARNINGS TO DATE FROM ET TO UAPN388

Use N228 to replace the director’s total earnings for NI to-date from the Earnings Threshold (ET) to the Upper Accrual Point (UAP).

Format 1 ppppppppppp

Where ppppppppppp is the director’s new total earnings for NI from the ET to the UAP, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date from the ET to the UAP is replaced by £2987.50:

N388 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the director’s new total earnings for NI from the ET to the UAP, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date from the ET to the UAP is replaced by £2400.50: N388 240050/A

Documentation note: went round in circles spotting inconsistences then thinking I’d discounted them in the N381/2/8 codes. Not convinced the code is bug-free either on PA or mainframe.

DIRECTOR EARNINGS TO DATE TO ET TO UEL +ADJN391
DIRECTOR EARNINGS TO DATE TO ET TO UEL -ADJN392

Use N391 and N392 to increase or decrease the director’s total earnings for NI to-date between the  Earnings Threshold (ET) and the Upper Earnings Limit (UEL).

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the director’s earnings for NI between the ET and the UEL, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date between the ET and the UEL is increased by £425.00:

N391 42500

Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the director’s earnings for NI between the ET and the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date between the ET and the UEL is decreased by £400.25 for NI letter A:

N392 40025/A

NOTE:

The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.

REPLACE DIRECTOR EARNINGS TO DATE TO ET TO UELN398

Use N398 to replace the director’s total earnings for NI to-date between the Earnings Threshold (ET) and the Upper Earnings Limit (UEL).

Format 1 ppppppppppp

Where ppppppppppp is the director’s new total earnings for NI between the ET and the UEL, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI between the ET and the UEL is replaced by £3757.50:

N398 375750 Format 2 ppppppppppp

Where ppppppppppp is the director’s new total earnings for NI between the ET and the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI between the ET and the UEL is replaced by £3500.00 for NI letter D:

N398 350000/D

NOTE: The following NI letters are valid: A, B, C, D, E, F, G, H, J, K, L, N, O, Q, R, S, T, V, or W.

..

PRINT HISTORY OF EARNINGS FOR NIN403

Use N403 to print the employee’s earnings for NI history.

Format

Any single alphanumeric character, not blank.

Note:

  • Payroll Active prints the employee’s earnings for NI history on the company’s Amendment Report.
  • Use Print NI history/N404 to print the employee’s NI history and Delete history for an NI letter/N405 to delete the employee’s NI history for a particular letter.

.

PRINT NI HISTORYN404

Use N404 to print the employee’s NI history.

Format

Any single alphanumeric character, not blank.

Note:

  • Payroll Active prints the employee’s NI history on the company’s Amendment Report.
  • Earnings for NI for all employees will be listed in the Earnings for NI Report.
  • Use Print history of earnings for NI/N403 to print the employee’s earnings for NI history and Delete history for an NI letter/N405 to delete the employee’s NI history for a particular letter.
DELETE NI HISTORY FOR AN NI LETTERN405

Use N405 to delete the employee’s NI history for a specified contribution letter.

Format

XX

Where XX are the contribution letter(s) for which NI history is to be deleted.

Example

The employee’s NI history against contribution letter A is deleted: N405 A

Note:

  • Using N405 in the way shown in the example means that Payroll Active will delete the NI history without leaving an audit trail. First reduce the following totals to zero:
    • Employee’s NI to-date/N018
    • Employer’s NI to-date/N108
    • Director’s NI to-date/N218
    • Employer’s director’s NI to-date/N308

This will print the totals in reverse on the Reconciliation Report, which in effect becomes an audit trail. On the next payrun enter the required contribution letter against N405 to delete the NI history.

DIRECTORS POSITIVE ADJ TO EARNINGS TO DATE OVER UELN421
DIRECTORS NEGATIVE ADJ TO EARNINGS TO DATE OVER UELN422

Use N421 and N422 to increase or decrease the director’s total earnings for NI to-date over the Upper Earnings Limit (UEL)

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease in the director’s earnings for NI over the UEL, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date over the UEL is reduced by £167.67:

N422 16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the increase or decrease in the director’s earnings for NI over the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s total earnings for NI to-date over the UEL is increased by £205.25:

N421 20525/D

DIRECTORS REPLACE EARNINGS TO DATE OVER UELN428

Use N428 to replace the director’s total earnings for NI to-date over the Upper Earnings Limit (UEL).

Format 1 ppppppppppp

Where ppppppppppp is the director’s new total earnings for NI over the UEL, in pence, up to 11 numeric characters.

Example

The director’s total earnings for NI to-date over the UEL is replaced by £2987.50:

N428 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the director’s new total earnings for NI over the UEL, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The director’s new total earnings for NI over the UEL is replaced by £2400.50: N428 240050/A

NI NUMBER REPLACEMENT (ELEX INPUT)N503

N503 is a system-generated datacode used by ELEX processing to update an employee’s NI number based on an ELEX NI number validation response. As such it should not be user-entered.

Format 1 AANNNNNNA

Where AANNNNNNA is a valid NI number (the validation of which varies according to the fiscal authority).

Format 2 NONE

ADJUSTMENT TO CLASS 1A NI CONTRIBUTIONS TO DATEN801

Use N801 to increase or decrease the employee’s total class 1A NI contributions

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease of the employee’s total class 1A NI contributions, in pence, up to 11 numeric characters.

Example

The employee’s total class 1A NI contributions is reduced by £167.67:

N801 -16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the adjustment of the the employee’s total class 1A NI contributions, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total class 1A NI contributions is increased by £205.25:

N801 20525/D

OVERRIDE OF CLASS 1A NI CONTRIBUTIONS TO DATEN808

Use N808 to replace the employee’s total class 1A NI contributions.

Format 1 ppppppppppp

Where ppppppppppp is the employee’s new total class 1A NI contributions, in pence, up to 11 numeric characters.

Example

The employee’s total class 1A NI contributions is replaced by £2987.50:

N808 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new total class 1A NI contributions, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s new total class 1A NI contributions is replaced by £2400.50:

N808 240050/A

ADJUSTMENT TO CLASS 1A NI EARNINGS TO DATEN811

Use N811 to increase or decrease the employee’s total class 1A NI earnings to date

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease of the employee’s total class 1A NI earnings to date, in pence, up to 11 numeric characters.

Example

The employee’s total class 1A NI earnings to date is reduced by £167.67:

N811 -16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the adjustment of the the employee’s total class 1A NI earnings to date, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s total class 1A NI earnings to date is increased by £205.25:

N811 20525/D

OVERRIDE OF CLASS 1A NI EARNINGS TO DATEN818

Use N818 to replace the employee’s total class 1A NI earnings to date.

Format 1 ppppppppppp

Where ppppppppppp is the employee’s new total class 1A NI earnings to date, in pence, up to 11 numeric characters.

Example

The employee’s total class 1A NI earnings to date is replaced by £2987.50:

N818 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new total class 1A NI earnings to date, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s new total class 1A NI earnings to date is replaced by £2400.50:

N818 240050/A

ADJUSTMENT TO CLASS 1A NI CONTRIBUTIONS THIS TIMEN821

Use N821 to increase or decrease the employee’s class 1A NI contributions this time

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease of the employee’s class 1A NI contributions this time, in pence, up to 11 numeric characters.

Example

The employee’s class 1A NI contributions this time is reduced by £167.67:

N821 -16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the adjustment of the the employee’s class 1A NI contributions this time, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s class 1A NI contributions this time is increased by £205.25:

N821 20525/D

Note:

  • The to-date value is automatically updated according to the this-time adjustment being entered.
OVERRIDE OF CLASS 1A NI CONTRIBUTIONS THIS TIME   N828

Use N828 to replace the employee’s class 1A NI contributions this time.

Format 1 ppppppppppp

Where ppppppppppp is the employee’s new class 1A NI contributions this time, in pence, up to 11 numeric characters.

Example

The employee’s class 1A NI contributions this time is replaced by £2987.50:

N828 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new class 1A NI contributions this time, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s new class 1A NI contributions this time is replaced by £2400.50:

N828 240050/A

ADJUSTMENT TO CLASS 1A NI EARNINGS THIS TIMEN831

Use N831 to increase or decrease the employee’s class 1A NI earnings this time

Format 1 ppppppppppp

Where ppppppppppp is the increase or decrease of the employee’s class 1A NI earnings this time, in pence, up to 11 numeric characters.

Example

The employee’s class 1A NI earnings this time is reduced by £167.67:

N831 -16767

Format 2 ppppppppppp/XY

Where ppppppppppp is the adjustment of the the employee’s class 1A NI earnings this time, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s class 1A NI earnings this time is increased by £205.25:

N831 20525/D

Note:

  • The to-date value is automatically updated according to the this-time adjustment being entered.
OVERRIDE OF CLASS 1A NI EARNINGS THIS TIME   N838

Use N838 to replace the employee’s class 1A NI earnings this time.

Format 1 ppppppppppp

Where ppppppppppp is the employee’s new class 1A NI earnings this time, in pence, up to 11 numeric characters.

Example

The employee’s class 1A NI earnings this time is replaced by £2987.50:

N838 298750

Format 2 ppppppppppp/XY

Where ppppppppppp is the employee’s new class 1A NI earnings this time, in pence, up to 11 numeric characters and XY are contribution letters.

Example

The employee’s new class 1A NI earnings this time is replaced by £2400.50:

N838 240050/A

Coding note : there is C# code for N838, which I have documented as though it is  analogous to other Nnnn8 codes (override). However, there is no CP equivalent. Unsure at this moment whether it is correct for there to be a PA C# N838 or whether it was over-enthusiastic replication of similar code-pairs.

APPRENTICESHIP LEVY BILL EARNINGS POSITIVE ADJUSTMENTN901
APPRENTICESHIP LEVY BILL EARNINGS NEGATIVE ADJUSTMENTN902

Use N901 and N902 to increase or decrease apprenticeship levy bill earnings

Format  ppppppppppp

Where ppppppppppp is the increase or decrease in the apprenticeship levy bill earnings, in pence, up to 11 numeric characters.

Example

The apprenticeship levy bill earnings is reduced by £167.67:

N902 16767

APPRENTICESHIP LEVY BILL EARNINGS OVERRIDEN908

Use N908 to replace the apprenticeship levy bill earnings.

Format  ppppppppppp

Where ppppppppppp is the apprenticeship levy bill earnings, in pence, up to 11 numeric characters.

Example

The apprenticeship levy bill earnings is replaced by £2987.50:

N908 298750

NIABLE GROSS EARNINGS TO DATE OVERRIDEN998

Use N998 to replace the NIable gross earnings to date.

Format  ppppppppppp

Where ppppppppppp is the NIable gross earnings to date, in pence, up to 11 numeric characters.

Example

The apprenticeship levy bill earnings is replaced by £2987.50:

N998 298750

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Last updated 12/5/2025 (PSP)