Please note: employees who become directors mid tax year and prior to migrating to BrightPay unfortunately cannot be catered for correctly when choosing the option to ‘Continue Partway in the tax year’.

This is due to the complexity of the NIC calculation involved.

In this instance, users are advised to rebuild their payroll from the beginning of the tax year. Previously submitted FPSs can subsequently be marked as already sent and accepted by HMRC within the RTI utility.

Note: If the first payroll on BrightPay results in a negative NIC figure for the director and/or the employer NIC, please check that all fields in the National Insurance section of the mid-year totals have been filled out correctly and completely.

Incorrect or missing YTD national insurance amounts in the mid-year totals section can result in the calculations not being correct for directors when moving the BrightPay mid tax year.

The Gross NICable pay to date, EE NI and Total NI (EE + ER added together) must be complete for the software to calculate the NIC correctly.