{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Home","input","total","info_input","xxxSheet1"],"not_rendered":{"charts":0,"images":9,"macros":1,"external_links":0,"defined_names":5,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Home","index":0,"n_rows":18,"n_cols":17,"rows_kept":18,"cut":false,"hidden":false,"merged":[[16,15,16,16],[17,15,17,16],[14,16,14,17],[17,2,17,8],[15,16,15,17]]}
[null,"input"]
[]
["DIRNI"]
["2020-05-27",null,"Directors' NI calculator"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Last updated:",null,"2024-03-21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"} copyright"]
[null,null,"39-41 Bank Street § Ashford § Kent TN23 1DQ § ",null,null,null,null,null,null,null,null,null,null,null,null,"} disclaimer"]

{"sheet":"input","index":1,"n_rows":18,"n_cols":16,"rows_kept":18,"cut":false,"hidden":false,"merged":[[15,1,15,4],[17,1,17,5],[4,8,4,9]]}
["Home","total"]
["bhpin","Input",null,null,null,null,null,null,null,null,null,null,null,null,"Works for current tax year only at present"]
[]
[null,"Director's details"]
[null,"Name:"]
[]
[null,"NI number:",null,null,null,null,null,null,null,null,null,null,null,null,"validate"]
[]
[null,{"$f":"CONCATENATE(\"Date the director was appointed: (if after \",TEXT(O9,\"d mmmm yyyy\"),\")\")","v":"Date the director was appointed: (if after 6 April 2023)"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DATE(whatyear(TODAY()),4,6)","v":"2023-04-06"},{"$f":"+DATE(whatyear(TODAY())+1,4,5)","v":"2024-04-05"}]
[]
[null,"Pay and NI details"]
[null,"Gross salary etc. paid to date in the year so far (excluding this one):",null,null,null,null,null,null,null,0]
[]
[null,"Total salary now being paid:"]
[]
[null,"NI paid to date by director:"]
[]
[null,"NI paid to date in respect of the director's pay by the company:"]

{"sheet":"total","index":2,"n_rows":24,"n_cols":18,"rows_kept":24,"cut":false,"hidden":false,"merged":[[3,8,3,10]]}
["input"]
["bhp","Results",null,null,null,null,null,null,null,null,null,null,null,null,null,"this page needs some colour/style?"]
[]
[null,null,"Name",null,null,null,null,null,{"$f":"IF(input!I5<>\"\",input!I5,\"\")","v":""},null,null,null,null,null,null,"number of weeks",null,{"$f":"MIN(52,ROUNDUP(DATEDIF(input!J9,input!P9,\"d\")/7,0))","v":52}]
[]
[null,null,null,null,null,null,null,null,"Director",null,"Company"]
[null,null,"Total earnings",null,null,null,null,null,{"$f":"+input!J12+input!J14","v":0},null,{"$f":"+I7","v":0}]
[null,null,"Less: earnings threshold/secondary threshold",null,null,null,null,null,{"$f":"-MIN(I7,(dc(qry_tax_rates22[],\"NIC_PT\",whatyear(TODAY())))*R4/52)","v":0},null,{"$f":"-MIN(K7,(dc(qry_tax_rates22[],\"NIC_ST\",whatyear(TODAY())))*R4/52)","v":0}]
[null,null,"Earnings for company contributions",null,null,null,null,null,{"$f":"+I7+I8","v":0},null,{"$f":"+SUM(K7:K8)","v":0}]
[]
[null,null,"Earnings up to upper earnings threshold",null,null,null,null,null,{"$f":"+MIN(I7+I8,(dc(qry_tax_rates22[],\"NIC_UEL\",whatyear(TODAY()))*$R4/52)+I8)","v":0}]
[null,null,"Earnings above upper earnings threshold",null,null,null,null,null,{"$f":"MAX(0,+I7+I8-I11)","v":0}]
[]
[]
[null,null,"Contribution"]
[null,null,"Director"]
[null,null,{"$f":"CONCATENATE(\"Up to earnings limit (\",TEXT(P17,\"#.00%\"),\")\")","v":"Up to earnings limit (13.25%)"},null,null,null,null,null,{"$f":"+I11*P17","v":0},null,null,null,null,null,null,{"$f":"+dc(qry_tax_rates22[],\"NIC_LR\",whatyear(TODAY()))","v":0.13250000000000001},{"$f":"+dc(qry_tax_rates22[],\"NIC_ER\",whatyear(TODAY()))","v":0.15049999999999999}]
[null,null,{"$f":"CONCATENATE(\"Above earnings limit (\",TEXT(P18,\"#.00%\"),\")\")","v":"Above earnings limit (3.25%)"},null,null,null,null,null,{"$f":"+I12*P18","v":0},null,null,null,null,null,null,{"$f":"+dc(qry_tax_rates22[],\"NIC_UR\",whatyear(TODAY()))","v":3.2500000000000001E-2},{"$f":"+Q17","v":0.15049999999999999}]
[null,null,null,null,null,null,null,null,{"$f":"+I18+I17","v":0}]
[null,null,"Company"]
[null,null,{"$f":"+CONCATENATE(\"Above secondary threshold (\",TEXT(Q17,\"#.00%\"),\")\")","v":"Above secondary threshold (15.05%)"},null,null,null,null,null,null,null,{"$f":"+K9*Q17","v":0}]
[]
[null,null,"Already paid",null,null,null,null,null,{"$f":"-input!J16","v":0},null,{"$f":"-input!J18","v":0}]
[null,null,"NI now due",null,null,null,null,null,{"$f":"+I19+I23","v":0},null,{"$f":"+K21+K23","v":0}]

{"sheet":"info_input","index":3,"n_rows":18,"n_cols":6,"rows_kept":18,"cut":false,"hidden":false,"merged":[[11,2,11,3],[15,2,15,3],[17,2,17,3]]}
["input"]
["bhp","Information"]
[]
[null,null,"Director's details"]
[null,null,"Name",null,null,"Only required for the purpose of the result report."]
[]
[null,null,"NI number",null,null,"Only required for the purpose of the result report."]
[]
[null,null,"Date the director was appointed",null,null,"An entry is only needed if the director was appointed during the tax year for which the calculation is being made."]
[]
[null,null,"Pay and NI details"]
[null,null,"Gross salary etc. paid to date in the year so far (excluding this one)",null,null,"Enter the salary etc. details since the start of the tax year or since the date of appointment if later."]
[]
[null,null,"Total salary now being paid",null,null,"-"]
[]
[null,null,"NI paid to date by director",null,null,"Enter the NI paid by the director on their pay since the start of the tax year or since they were appointed director if later."]
[]
[null,null,"NI paid to date in respect of the director's pay by the company",null,null,"Enter the NI paid by the company or the director's pay since the start of the tax year or since their appointment if later."]

{"sheet":"xxxSheet1","index":4,"n_rows":21,"n_cols":86,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
["year","year_name","last_updated","PA","PAT","PAR","SRB","SR","BRB","BR","HRB","HR","AR","DSR","DBR","DHR","DAR","div_allce","sav_allce_BR","sav_allce_HR","LBRB","LBR","UBRB","UBR","OROI","fuel_bik","CGT_LR","CGT_HR","CGT_ER","CGT_AEA","CGT_LRR","CGT_HRR","CT_SPR","CT_MCR","CT_MRF","CT_MRLT","CT_MRUT","CA_MR","CA_SR","NIC_PT","NIC_UEL","NIC_LR","NIC_UR","NIC_ST","NIC_ER","NIC_PT_W","NIC_UEL_W","NIC_LPL","NIC_UPL","NIC_SE1","NIC_SE2","NIC_C2","NIC_C2_EXEMPT","VAT_SR","VAT_RR","S_PA","S_PAT","S_PAR","S_SRB","S_SR","S_BRB","S_BR","S_HRB","S_HR","S_AR","S_ARB","S_TR","S_DSR","S_DBR","S_DHR","S_DAR","S_div_allce","S_sav_allce_BR","S_sav_allce_HR","S_LBRB","S_LBR","S_UBRB","S_UBR","nrb","rate","gross_up","IHT_MRNRB","HICBC_threshold","HICBC_limit","HICBC_divider","HICBC_rate"]
[2022,"2022/2023","2022-03-24",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,0,0,0,0,2.5000000000000001E-2,25300,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.15,6725,0.2,0.05,12570,100000,0.5,0,0,10956,0.2,118908,0.41,0.46,null,null,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2021,"2021/2022","2021-02-28",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24600,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9568,50270,0.12,0.02,8840,0.13800000000000001,184,967,9568,50270,0.09,0.02,3.05,6515,0.2,0.05,12570,100000,0.5,0,0,10629,0.2,118908,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2097,0.19,18366,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2020,"2020/2021","2020-03-22",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24500,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9500,50000,0.12,0.02,8788,0.13800000000000001,183,962,9500,50000,0.09,0.02,3.05,6475,0.2,0.05,12500,100000,0.5,0,0,10573,0.2,119070,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2086,0.19,18272,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2019,"2019/2020","2019-05-04",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24100,0.1,0.2,0.1,12000,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,8632,50000,0.12,0.02,8632,0.13800000000000001,166,962,8632,50000,0.09,0.02,3,6365,0.2,0.05,12500,100000,0.5,0,0,10395,0.2,119070,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2049,0.19,18486,0.21,325000,0.4,0.25,150000,50000,60000,100,0.01]
[2012,"2012/2013","2018-05-04",8105,100000,0.5,2710,0.1,31660,0.2,115630,0.4,0.5,0.1,0.1,0.32500000000000001,0.42499999999999999,0,0,0,0,0,0,0,0.03,0,0.18,0.28000000000000003,0.1,10600,0.18,0.28000000000000003,0.2,0.24,0.01,300000,1500000,0.18,0.08,7605,42475,0.12,0.02,7488,0.13800000000000001,146,817,7605,42475,0.09,0.02,2.65,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2013,"2013/2014","2018-05-04",9440,100000,0.5,2790,0.1,29220,0.2,117990,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21100,0.18,0.28000000000000003,0.1,10900,0.18,0.28000000000000003,0.2,0.23,7.4999999999999997E-3,300000,1500000,0.18,0.08,7755,41450,0.12,0.02,7696,0.13800000000000001,149,797,7755,41450,0.09,0.02,2.7,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2014,"2014/2015","2018-05-04",10000,100000,0.5,2880,0.1,28985,0.2,118135,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21700,0.18,0.28000000000000003,0.1,11000,0.18,0.28000000000000003,0.2,0.21,2.5000000000000001E-3,300000,1500000,0.18,0.08,7956,41865,0.12,0.02,7956,0.13800000000000001,153,805,7956,41865,0.09,0.02,2.75,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2015,"2015/2016","2018-05-04",10600,100000,0.5,5000,0,26785,0.2,118215,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,22100,0.18,0.28000000000000003,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8060,42380,0.12,0.02,8112,0.13800000000000001,155,815,8060,42380,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2016,"2016/2017","2018-05-04",11000,100000,0.5,5000,0,27000,0.2,118000,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,0.03,22200,0.1,0.2,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8112,43004,0.12,0.02,8112,0.13800000000000001,156,827,8060,43000,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2017,"2017/2018","2018-05-04",11500,100000,0.5,5000,0,28500,0.2,116500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,2.5000000000000001E-2,22600,0.1,0.2,0.1,11300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8164,45032,0.12,0.02,8164,0.13800000000000001,157,866,8164,45000,0.09,0.02,2.85,6025,0.2,0.05,11500,100000,0.5,0,0,31500,0.2,118500,0.4,0.45,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,325000,0.4,0.25,100000,50000,60000,100,0.01]
[2018,"2018/2019","2018-05-04",11850,100000,0.5,5000,0,29500,0.2,115500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,23400,0.1,0.2,0.1,11700,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8424,46384,0.12,0.02,8424,0.13800000000000001,162,892,8424,46350,0.09,0.02,2.95,6205,0.2,0.05,11850,100000,0.5,0,0,10150,0.2,118420,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2000,0.19,19430,0.21,325000,0.4,0.25,125000,50000,60000,100,0.01]
[2023,"2023/24","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,6000,0.18,0.28000000000000003,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.45,6725,0.2,0.05,12570,100000,0.5,0,0,10956,0.2,81478,0.42,0.47,null,null,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2024,"2024/25","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,3000,0.18,0.24,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.45,6725,0.2,0.05,12570,100000,0.5,0,0,11685,0.2,31338,0.42,0.45,{"$f":"125140-75000","v":50140},0.48,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,2306,0.19,17101,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for directors rates 2022/23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2022-to-2023"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"assums not using alternative method"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"which this is but no eary way to split the year and now only 2 months left"]