Employers NI Calculation

Worker Pays Employer's NI

On the NI DETAILS screen, the Worker Pays Employer’s NI option determines whether Employer’s NICs are calculated based on the Off-payroll Worker calculation or the standard NICs calculation used for employees.

The Off-payroll Worker calculation reduces the worker’s Deemed payment by the amount of Employer’s NICs due. This results in the worker paying the Employer’s NICs contribution rather than the employer. The Off-payroll Worker method of calculation is used when the Worker Pays Employer’s NI field is ticked.

When the change has been saved, go to Input > INPUT VARIABLE PAY and Calculate the record to see the payments to be made to the worker.