Employers National insurance is payable by all UK employers if their employees’ earnings qualify. In our capacity as employer, we make these contributions out of the funds you generate on our behalf. When the funds come over from your agency/client they are company funds pursuant to our contract with them, not personal funds. The employers NI is taken top line from the company funds, and the remaining funds are then distributed to you. The employees NI is the personal NI that you owe to HMRC and is taken from your Gross Pay.