Business tax – guidance

CA40: Employees allowed to pay their own National Insurance

Use if HM Revenue and Customs has told you, as an employee, to deduct National Insurance contributions (NICs) from wages. Current and previous tax years.

Documents

2016 to 2017: Employee only contributions for employers or employees authorised to pay their own contributions

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2014 to 2015: Employee only contributions for employers or employees authorised to pay their own contributions

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2013 to 2014: Employee only contributions for employers or employees authorised to pay their own contributions

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Detail

Use these tables if you are authorised to pay your own NICs and are not in contracted-out employment.