Solution Properties
Solution ID:
200427112447031
Last Modified Date:
Fri Feb 20 12:12:20 UTC 2026
Taxonomy Path:
Case category//I have a problem with...//processing
Author:
[email protected]
Earnings for National Insurance show unexpected values
Description

Your software sometimes displays NI-able earnings as zero, even when you've processed Gross pay that's subject to NI.

This occurs in the Information tab of Enter Payments, and in reports such as payslips, and payment summary part 2.

Cause
Resolution

This happens because of HMRC requirements. HMRC requires you to report NI-able earnings between the lower earnings limit (LEL) and the upper earnings limit (UEL).

Because of this, your software doesn't display earnings for NI that are outside of these thresholds.

NOTE:

Your software still calculates NI liability on the full earnings for NI value, including when it's above the UEL.  

To view the current LEL, UEL, or other NI threshold, ▼ use your software.

  1. Go to Payroll, then Change Process Date.
  2. Set this date to within the tax year you want to check, then select OK.
  3. Go to Company, then Legislation.
  4. Go to the NI tab, and view the Earnings Bands table.

Examples

Use the options below to see examples of when this occurs:

▼ The employee's earnings went above the UEL in the period you're processing.

You pay the employee weekly and they earned £1,000 for the current pay week. This is above the weekly UEL for the 2025/2026 tax year, which is £967.

In this example, your software displays their gross pay as £1000, and displays their earnings for NI as £967. 

▼ The employee's earnings are below the LEL in the period you're processing.

You pay the employee monthly, and in tax month one you pay them £500. This is below the monthly LEL for the 2025/2026 tax year, which is £967.

Your software displays their gross pay as £500, and displays their earnings for NI as £0.

▼ The individual is a director who has already earned above the UEL in a previous period.

You pay the director on an annual basis and their earnings are £60,000 for the year. This is over the annual UEL for the 2025/2026 tax year, which is £50,270.

Your software displays their gross pay as £60,000, and displays their earnings for NI as £50,270. 

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