Could you please clarify this for me?
On page 7 of CA44 National Insurance for company directors, it says
'If the director has:
• an annual earnings period, do not record the earnings details for NICs purposes until the director’s
total earnings for the tax year reach or exceed the annual LEL
• a pro rata annual earnings period, do not record the earnings details for NICs purposes until the
total earnings paid to the director since the date of appointment reach or exceed the pro rata annual LEL '
Does that mean if directors are paid less than LEL currently at 6144 a year, then it does not need to go through PAYROLL ?