2. £7,956 is the maximum salary that can be paid without incurring a National Insurance liability for the employee or employer; however, the employee will still obtain a “credit” for the tax year for state pension and other benefits entitlement.owever, in summary although the director would be paying Employee National Insurance of £245.28 (£10,000 – £7,956 = £2,044 x 12%) for 2014/15, the company would save corporation tax of £408.80 (£10,000 – £7,956 = £2,044 x 20%).