Each time you pay the director:
This allows you to calculate a director's NICs based on the actual intervals of payment - usually weekly or monthly - and make payments on account during the tax year, in the same way as you would for any other employee. However, the earnings period remains an annual one, or pro-rata annual one. So when the final payment for the tax year of the director's earnings is made, or if the directorship starts or stops part-way through the tax year, you must reassess the NICs due as described later in this guide.
More information on how to calculate NICs for directors is contained in HMRC's publication CA44, 'National Insurance for Company Directors'.'
You seem to be on the right track anyway so I hope my reply assists you.
Thank you for your reply this is the exact information which I downloaded from HMRC earlier today what seemed to cloud the issue was the sentence "However, the earnings period remains an annual one, or pro-rata annual one." I was thinking that despite being a Director prior to the start of 2013/14 I would have to file in RTI as if employment commenced in October 2013 as this was the date of the 1st Director`s salary and therefore the NICs would be pro-rata at 6/12ths. However, you believe as I originally did, until I looked to HMRC for further guidance, that the whole of the tax year can be used as the earnings period.
HMRC need to know whether any payment is due or not under RTI. If no payment is due an an Employer Payment Summary needs to be submitted by the 19th of the following month. Take a look at http://www.hmrc.gov.uk/payerti/reporting/late-reporting.htm for confirmation. That can be done by whoever runs the payroll, including an agent.