Accountancy
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    - Small to medium-sized accountancy practice? IRIS Elements is leading cloud-based accountancy software powering thousands of practices just like yours.
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    - Small to medium-sized accountancy practice? IRIS Elements is leading cloud-based accountancy software powering thousands of practices just like yours.
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    - Small to medium-sized accountancy practice? IRIS Elements is leading cloud-based accountancy software powering thousands of practices just like yours.
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    - Building winning teams: why equitable hiring fuels success. Join us on November 27th where we'll explore how equitable hiring practices can reduce recruitment costs, foster pay equity, and drive diversity, innovation, and business success.
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Home | Knowledge Base Articles | NI Rate X is showing on employees P60

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NI Rate X is showing on employees P60

Article ID

12091

Article Name

NI Rate X is showing on employees P60

Created Date

6th April 2018

Product

IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ

Problem

Why does my employees' P60 show NI rate X when they've been run on another rate all year?

Resolution

HMRC expects an X code to be entered if the employee’s earnings are below the Lower Earnings Limit (LEL) for national insurance, irrespective of the national insurance code allocated to the employee.

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