When I had my business a couple of women worked for me. They didnt do many hours and earned below the lower earnings limit for NI contributions. I have sent back a NIL statement on my yellow booklet to HMRC but they have now sent me a Notice of Failure to Pay. I have telephoned them but they seem to think I owe them money. I am right in thinking that under teh LEL as an employer I dont have to pay either?