Ok,

In the UK an employee gets paid a gross salary from his employer, from that salary the employees NI contributions and PAYE payments are made resulting in a net salary (ignoring company pensions, benefits, expenses etc)

Does the employer a)pay the employer’s NI contributions PLUS the gross salary he pays to the employee? or b) is the gross salary inclusive of the employers NI contributions too? And if it’s a) how is the employers contribuiton amount calculated? i.e to help me determine mine.

Reason being I’m no longer ‘entitled’ to pay NI but need to pay social security in France. I’ve found a way to do this but am trying to determine a few things before putting some wheels in motion.

a – he pays NI on top of the gross salary

uplink is indeed correct the answer is ‘a’ – The Employers NI is just that an NI charge to be paid by the Employer & is a certain percentage based on the amount of Gross Salary & also depending on whether the employee has ‘Contracted out’ or ‘Not Contracted out’ see the HMRC website NI tables