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I don't know where you get the idea there's no compulsory NI in the UK ...! The NHS is paid for out of income tax; unless you're wealthy going in, you're going to be paying yourself and your employees sooner or later.



Technically there aren't any compulsory NI contributions below a minimum threshold (~£8k per year). Obviously you're going to hit that if you're paying employees, but for companies with multiple directors/founders - they can pay themselves minimum salary + take dividends (which don't require NI contributions to be paid).

Above that threshold means you pay an extra ~13% in employer NI contributions on top of the gross salary of your employees.




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