how is it gathered and what effect does it have on state pension. I heard that the pension is an enhanced one, how and why.
National insurance contributions for company directors?
ex tax inspector is spot on as you would expect. If the reason for the question is that you havent been paying any NI contribitions then you need to contact your local tax office and ask them for an employer pack which will explain everything you need to know.
Many people operating as a limited company see themselves as self-employed - which of course they arent. Check out the rules surrounding IR35 which should explain all.
Reply:Company directors are no different to other employees - they pay class 1 NIC's on their salary under PAYE. Only enhanced if they are high earners.
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