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WorksheetsDeductions from pay - NI (21-22)
Total questions: 20
Worksheet time: 10mins
What are National Insurance contributions NOT paid on?
Earnings
Self-employed profits
Limited company profits
Who is the administrative body for National Insurance?
Department of Work and Pensions
Department of Social Security
HM Revenue and Customs
At what age does the liability for National Insurance start?
16
18
21
Which of these could not be a valid NI number?
JT160405B
PX568975D
NM351674E
If you have no NI number for an employee, what piece of information must you submit on the FPS?
Employee marital status
Employee address
Employee passport number
Which class of NI is paid by both employees and employers?
Class 1
Class 1A
Class 1B
What are Class 1B National Insurance contributions paid on?
Earnings
Benefits in kind
PAYE settlement agreements
What class of National Insurance may an employee choose to pay?
Class 2
Class 3
Class 4
Which NI category represents: Apprentice under 25?
A
H
M
Which NI category represents: Standard rate under 21?
B
H
M
Which NI category represents: Employer only?
B
C
Z
Which NI category represents: Employee deferment?
B
J
X
Which of these could NOT cause a change of NI category?
Employee turning 25
Employee divorcing
Employee turning 18
Which of these are considered completely exempt from National Insurance?
Employees over state pension age
Occupational pensioners
Employees deferring National Insurance
Which of these is a certificate of reduced rate election?
CA4140
CA4139
CA2700
Which of these is NOT an abbreviation for an earnings level for National Insurance?
LEL
AUST
CUST
At what point does an employer's National Insurance contributions begin?
At Lower Earnings Limit
At Primary Threshold
At Secondary Threshold
What is the earnings period legislated for in respect of National Insurance thresholds?
Weekly
Monthly
Annual
Which of these is NOT a method for calculating National Insurance on advanced holiday payments?
Attribution method
Advancement method
Average pay method
The Employment Allowance is offset against what?
Total National Insurance liability
Total PAYE liability
Secondary National Insurance liability
