I can see how this would be concerning. These fields typically shouldn't apply to your situation.
In response to the issue you're experiencing with the unexpected appearance of NIable Pay PT to FUST and FUST to UEL fields in your Payroll Advanced upgrade, despite your business not being located in a Freeport Zone, I highly recommend contacting HMRC for guidance.
Contacting HMRC directly will help ensure that you receive the most accurate and official guidelines relevant to your specific situation, thereby providing peace of mind and administrative correctness moving forward.
Both individuals and businesses must understand and manage these contributions effectively to stay compliant and ensure financial stability regarding benefit entitlements. For more details, please refer to this article: Rates and allowances: National Insurance Contributions.
For a detailed look at your payroll activities across various sessions, you may find the Consolidated Payroll Reports beneficial. For more information on the available reports in QuickBooks Online Payroll Advanced, you can refer to this guide: Run payroll reports in QuickBooks Online Advanced Payroll.
If you need further assistance or additional information after speaking with HMRC, please don't hesitate to leave a reply below.