NI thresholds for company directors

Hi there!

I really enjoy OpenFisca, but I recently encountered an issue.

Here is what I did:

Tried to calculate the tax for a company director receiving a salary

Here is what I expected to happen:

There to be an input to denote that you are a company director, in order to use the different national insurance thresholds that exist for directors

Here is what actually happened:

I could find no input on the website, nor in a quick scan, could I find it in this repo

Here is data (or links to it) that can help you reproduce this issue:

https://www.gov.uk/employee-directors
https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2022-to-2023 (Ctrl+F 'director')

In short, company directors, in 2022-23, pay 12.73% NI (because their salary is averaged over the whole year) on earnings over £11,908

This is not an uncommon situation, since many contractors and freelancers operate as one-person Ltd companies paying themselves a mixture of salary and dividends

No files, tests, or entry points are named in the issue. Start by locating the existing UK employee National Insurance inputs and calculations, then compare them with the linked GOV.UK director guidance for 2022–23. Done should include a company-director input and the distinct annualized thresholds and rates being applied in calculations.