NICs are calculated separately for source of earnings. This could result in higher NIC liability if you have more than one employment or you are both employed and self-employed, compared to people with the same earnings all from one source.
To prevent the payment of excess NICs, there are annual limits on the amount of NIC payable at the main rate. If you have more than one source of earnings you should apply for payment of NICs to be deferred on all except your main employment.Last Updated
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07: Don't pay too much
The FSA does not regulate tax advice. Tax rules are subject to change.
