Employers NIC's - salaried staff vs hourly paid

[Venisonpie]

I will finally take up position in a new business on 2nd October as a partner. I will be employed by the business and paid a peppercorn salary of £30,000 p/a.

Does it make any difference to the employer NIC's if I'm salaried or on an hourly pay rate? I understand there are different categories for these but unsure what drives the status.

Any insights gratefully received.

[StevieBee]

NIC is calculated on what you earn not the metrics that determine the amount. So hourly arrangements would make no difference apart from the added admin to calculate the NIC each month if the hours are not consistent.

https://www.gov.uk/national-insurance-rates-letter...

[Venisonpie]

StevieBee said:

NIC is calculated on what you earn not the metrics that determine the amount. So hourly arrangements would make no difference apart from the added admin to calculate the NIC each month if the hours are not consistent.

https://www.gov.uk/national-insurance-rates-letter...

Brilliant, thanks v much.

[trickywoo]

If you become a director there is a bit more flexibility in how the NIC is calculated / paid but ultimately hourly or salary doesn't make any difference, other than admin as already mentioned.