National Insurance

Although it can affect your entitlement to some state benefits, effective tax planning may allow you to reduce your NI contributions. Our overview.

Minimising employees' Class 1 NI contributions directly benefits the employee and the employer, by making it easier to recruit and retain employees.

Employers pay employers' National Insurance contributions on employees' earnings. They must also collect employees’ Class 1 NI contributions.

Employers pay employer National Insurance contributions (NICs) for each employee, and also collect their employees’ contributions. Our guide to NICs.

If you are a sole trader or in a partnership, you are liable for flat rate Class 2 and profit-related Class 4 National Insurance (NI) contributions.

The Employment Allowance reduces the amount of employer’s NICs payable. Find out how it works, who qualifies and how to claim.

Paying National Insurance contributions entitles you to certain state benefits such as a state pension. Check if you have enough years to qualify.

Use this Tool to claim a National Insurance rebate from HM Revenue & Customs.

You should receive a National Insurance number when you reach 16. If you have lost or did not receive yours find out how you can track it down.

Guidance on how much salary you should pay, setting up the right dividend structure and how much tax you will pay