National Insurance
Employer and employee National Insurance: how it is worked out, the thresholds, records, gaps and credits.
18 articles
Work it out
Employment Allowance vs NIC reductions explained
Employment Allowance vs targeted NIC reductions: how the £10,500 allowance and zero-rate secondary NIC reliefs differ, and when an employer can use both.
National Insurance Gaps: How to Find and Fill Them
How to find and fill gaps in a National Insurance record: checking the NI record online, voluntary Class 3 contributions at £18.40/week, deadlines, and whether
National Insurance Credits: A Complete Guide
National Insurance credits explained: who qualifies, which credits are automatic, how to apply, and why protecting your NI record matters for the State Pension.
Class 2 National Insurance for the Self-Employed
Class 2 NI for the self-employed explained: the £3.65/week rate, the £7,105 small profits threshold, the benefits it protects, and how to pay via Self Assessmen
Class 1 National Insurance: Rates, Thresholds and Category Letters
Class 1 National Insurance is paid by employees and employers on earnings from employment. This guide explains the 2026-27 rates, thresholds, category letters,
How to Get a National Insurance Number in the UK
Whether applying for the first time or retrieving a lost NI number, this guide covers every official route to obtaining an HMRC National Insurance number in the
NI Number UK: What It Is and Why Employers Need to Know
A National Insurance number is a unique nine-character identifier used by HMRC to track contributions and benefits throughout a person's working life in the UK.
UK Employer NI Rates and Thresholds
The complete reference for UK employer NI rates: the 15% standard rate, the £5,000 Secondary Threshold, all NI category letters, Employment Allowance, and histo
What Is Employer NIC? A Plain-English Explainer
Employer NIC is a payroll tax charged on top of wages. The current rate is 15% on earnings above £5,000 per year. Here is how it works, who pays it, and how to
Employer National Insurance: The Complete UK Guide
Everything UK employers need to know: the 15% employer NI rate, the £5,000 Secondary Threshold, zero-rate categories, Employment Allowance, and Class 1A explain
Can You Stop Paying National Insurance After 35 Years?
The 35-year rule determines full State Pension entitlement, not when NI stops. Find out why contributions are mandatory until State Pension age and what 35 year
When Do You Stop Paying National Insurance?
Employees stop paying National Insurance at State Pension age. Find out exactly when contributions cease, what employers must do, and what happens to the employ
How National Insurance Is Calculated in the UK
A step-by-step guide to how National Insurance is calculated for employees, employers and the self-employed, with 2026-27 rates and thresholds.
National Insurance Calculator: Step-by-Step for 2026-27
How to calculate employee and employer National Insurance in the 2026-27 tax year. Step-by-step method, worked examples and special cases explained.
National Insurance Contributions: The Complete UK Guide
The employer NI rate is 15% from 6 April 2026. A complete guide to NI classes, 2026-27 thresholds, category letters, reliefs and directors' NI.
The National Insurance Record: What It Is and Why It Matters
Your National Insurance record determines State Pension entitlement and access to contributory benefits. This guide explains what the record contains, how it is
How to Check Your National Insurance Contributions
Step-by-step guide to checking National Insurance contributions online via the personal tax account, HMRC app, and payslip. Includes what to do if contributions
What Is National Insurance? A Complete UK Guide
National Insurance funds the UK State Pension and key benefits. Learn what it is, who pays it, the 2026-27 rates, and how employers and employees are affected.