Originally posted by expat
But, if this is a pattern those nice boys at HMCR would simply decree that you pay period is two monthly and then you would not get the advantage (or disadvantage). This prevents to a certain extent companies being a bit creative about pay frequency to benefit EE's NI.
It is also the reason that all directors are treated as having an annual pay period. The normal trick was to pay everything in one month thus avoiding quite a lot of NI on large salaries. (ER's ni was still capped then).
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