National Insurance

National Insurance Contributions (NICs) are payable whether you are self-employed or employed by your own company, although different rates apply.

National Insurance - overview

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

Employees in small business discussing employee National Insurance
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Employee National Insurance

Understanding employee National Insurance and how to minimise Class 1 NI contributions for both employers and employees

Money deducted for employer National Insurance contributions
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Employers National Insurance contributions

National Insurance, PAYE and payroll: Employers must pay employer National Insurance contributions on employee earnings and they must collect employee Class 1 NICs.

Folder on a desk labelled Entrepreneurs
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Self-employed National Insurance

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

Small business team taking advantage of employment allowance
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Employment Allowance

Tax advice for UK employers: how to claim Employment Allowance and reduce the amount of employer’s Class 1 NICs you pay.

A man counts coins into a jar representing National Insurance contributions
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Check your National Insurance record

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

Man looking for National Insurance number on computer
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Find a lost National Insurance number

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.

National Insurance contributions
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Essential guide to National Insurance

National Insurance overview for employers to help minimise National Insurance Contributions (NICs) and understand National Insurance rates and allowances.