The “Neapolitan 6th” chord is a 1st inversion of the supertonic [chord two] triad but with the root and fifth lowered a half step.
In modern terms we could think of it as a flattened second chord 1st inversion. Below is a more popular common approach.
Minor Key example:
[In this case only the root is lowered as the C minor key signature already has the Ab in the key signature]