Do I pay more NI on this contract?

[LondonCheesecake]

I work term time only but on a zero hour casual contract. So in January I'm working 130 hours but next month due to half term I'll just work 97.5 and get paid as such the following month. If i changed contract to a permanent then I can ask for my pay to be equally divided throughout the year, approx 105 per month. Would I pay less NI this way? It's a fairly low paid job anyway so every penny counts! As I understand it, ni is based on weekly income, which would be less if I spaced my pay out.

Thanks in advance

You can earn £540ish per month without paying any NI.

Then you pay 8% (usually) on up to £970ish.

So if your earnings are around the thresholds you might be better annualising it. E.g. if you earn £400 one month and £700 next. But if you earn over £540 each month it's unlikely to make a difference.

The first £242 pay each week there is no NI to pay, after that up to £967 there is 8% to pay, which you will fall into whichever way you do it.

Sorry its early and my figures are wrong! That should be 1,050 not 540.

Thanks. As I only work term time I don't get paid anything in August so this means I am ever so slightly worse off as if I spread my wages through the year then in August I'd be paid £1000ish that wouldn't have ni taken from it. Something to think about