Field help (GEL1NICMTH)
This column displays the value of employees’ pay on which National Insurance Contributions (NICs) were calculated in the current tax month.
This includes payments to employees who are subject to Class 1 secondary NICs. It includes earnings below the secondary threshold.
It does not include:
This includes payments to employees who are subject to Class 1 secondary NICs. It includes earnings below the secondary threshold.
It does not include:
- Under 16s (where the NI code is X)
- Employees not subject to UK NICs
- Earnings on which class 1A NICs are payable, such as benefits in kind.