Payslips query - Employers NI Contribution

[Sunrisewatcher]

I've googled my query but still not sure if I'm reading my payslip wrong here. It looks to me as if I'm paying both the employers NI and the employee's contributions - can anyone here from payroll clarify...

Are you working through an umbrella company?

Your images are really blurry, can you repost clearer ones?

Yeah I can’t see it properly, but I can definitely answer once I can

Is this better...

Yes

That’s why.

screenshot comes from here:
https://www.gov.uk/guidance/working-through-an-umbrella-company#understanding-how-your-gross-pay-is-calculated

If you're working through an umbrella they'll deduct employers nic (and often an apprenticeship levy) before calculating your personal NI and tax

https://www.gov.uk/guidance/working-through-an-umbrella-company#understanding-how-your-gross-pay-is-calculated

Umbrella companies are parasites and a layer that just adds cost at the detriment of the individual. Plus they often trick the unwary into tax evasion that later bites them on the arse.

Depending on the type of work you do, it might be possible to be paid via another arrangement that is beneficial to you and your client because it bypasses the Umbrella and their fees. Eg direct invoicing, CIS if you're in construction.

If you are working through an umbrella company your day rate is usually higher as a result.
Although you would not be the first person to not understand what working through an umbrella company means.
Have you been told your contract is within IR35?
Is the end client public sector? Because the scope for direct invoicing is probably not there if that's the case.

One reason we haven’t moved to Sweden is the only way we could get in using our current ltd company was by using ‘employer of record’ - essentially umbrella company and they in fairness laid it out clearly - you are essentially paying both employer ‘and ‘ employee NI and combined with the very high tax rate in Sweden plus ‘umbrella cos ’ not insubstantial charge meant you came out with around 40% of income max!! I think many don’t understand it and that’s why daily contract rates are often very high