Payroll year end process

Step 3: Check Directors National Insurance (NI) calculation

An Earlier Year Full Payment Submission (FPS) must be created and submitted for any mistake found after 15 April for the previous tax year.

Companies that started using Every Payroll partway through the tax year, must check the year-to-date NI calculations for directors. If the data was imported from another payroll system, at any time through the tax year it must also be checked.

Directors' National Insurance A system of contributions paid by workers and employers in the UK, which funds various state benefits, such as the State Pension and Jobseeker's Allowance. calculations must be checked for all directors. It is even more important if they became a director partway through a year.

For more help, follow the HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. leaflet CA44 National Insurance for company directors, or use the Director's National Insurance contributions calculator.