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Originally Posted by VALAIRIAN
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On the amounts that Premier League players are paid, a reduction of, say, 30% is extremely unlikely to affect their National Insurance contribution record and their state pension.
With furloughing, the employer can claim back 80% of the employee's pay, up to £2500 per month. In addition, the employer can claim employer's National Insurance Contributions on that amount, normally 13.8% of anything in excess of £732. The employer can also claim minimum workplace pension contributions. Employers can pay in excess of 80% or £2500 but cannot claim the excess back, nor can they claim associated National Insurance and pension contributions on the excess amount.
The employee pays PAYE and employee National Insurance contributions calculated on what they receive, as well as employee pension contributions.