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This example is also reproduced at ESM8235 using a step by step guide.

Ms G is a worker whose service company has earned income from a relevant engagement. The service company paid her a salary of 拢3,000 during the year. The amount at Step Seven is 拢30,000. This produces the following figures:

x聽聽 聽=聽聽 聽Earnings to date聽聽 聽3,000 聽聽 聽 聽聽 聽 聽聽 聽

y聽聽 聽=聽聽 聽The amount at Step Seven聽聽 聽30,000

a聽聽 聽=聽聽 聽The secondary Class 1 NICs threshold聽 聽 5,000

b聽聽 聽=聽聽 聽The secondary Class 1 NICs percentage rate聽聽 聽15

Using the formula:

((y-(a-x))x100/(100+b))+(a-x),

the deemed payment is equal to

((30,000-(5,000-3,000))*100/(100+15))+(5,000-3,000)

= 30,000-2,000*100/115+2,000

= 拢26,348

The secondary Class 1 NICs payable in respect of the deemed payment are 拢3,652

Note - 2025-26 NICs rates used in example calculation.