National Insurance
This is a compulsory contribution that every person pays towards free state medical, subsidised dental and pension schemes. This entitles you to register with a General Practitioner (GP) for free medical care. National Insurance (NI) is automatically deducted from you wages – approximately 6% of annual salary. To obtain your NI Number, you need to make an appointment with your local Contributions Agency. You are not required to obtain a NI Number before starting work, as a temporary one can be issued.
Tax
Tax is automatically deducted from your wages by your employer, under a P.A.Y.E Scheme (pay as you earn). However, most dentists and dental hygienists are usually self employed and produce simple accounts on an annual basis. One of the following will apply if you undertake work for Southern Cross Dental as our employee:
•If you have worked in the UK in the current tax year (6 April to 5 April) your new employer will need your P45 form, Parts 2 & 3. This will have been given to you by your previous employer.
•If you have not worked in the UK in the current tax year you need to fill in a P46, issued by your new employer, which will be forwarded to Inland Revenue who will issue your proper Tax code. Full time students need to fill in a student declaration, issued by their employer. Those in full time employment elsewhere but who work for Southern Cross Dental on a part-time basis will complete a P46 issued by us, and pay the basic rate of tax.