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Employer and employee National Insurance: how it is worked out, the thresholds, records, gaps and credits.
18 articles
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.
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 explained: who qualifies, which credits are automatic, how to apply, and why protecting your NI record matters for the State Pension.
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 is paid by employees and employers on earnings from employment. This guide explains the 2026-27 rates, thresholds, category letters,
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
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.
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
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
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
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
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
A step-by-step guide to how National Insurance is calculated for employees, employers and the self-employed, with 2026-27 rates and thresholds.
How to calculate employee and employer National Insurance in the 2026-27 tax year. Step-by-step method, worked examples and special cases explained.
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.
Your National Insurance record determines State Pension entitlement and access to contributory benefits. This guide explains what the record contains, how it is
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
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.