Directors' NI calculator

A special method applies to the calculation of directors' and their companies' NI on salary, bonuses, etc. HMRC also allows an alternative method, but where this is used a calculation should be made at the end of each tax year using the special method to ensure that the correct amount of NI has been paid.

When opening the file if you receive a warning that macros are "blocked" read the "Macro security" file that can be downloaded here.

Purpose of the calculator

Our calculator works out the NI payable for any given pay period using the special method for directors’ pay. It automatically adjusts the calculation where a director was appointed during the year.