Originally posted by kingcook
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Pay £7,225 salary (£602 per month) - employers NIC is 13.8%x(12x£602-£7,072) = £20.98, CT relief for company is 20%x(12x£602+£20.98) = £1,449
There is a CT saving paying a salary of £7,225 of £35.40 for an extra £20.98 employers NIC.
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