Guidance

Payroll technical specifications: National Insurance

National Insurance guidance for software developers working with payroll software.

Documents

National Insurance guidance for software developers (2024 to 2025)

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National Insurance guidance for software developers (2023 to 2024) — effective from 6 January 2024

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National Insurance guidance for software developers (2023 to 2024) — effective from 6 April 2023 to 5 January 2024

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National Insurance guidance for software developers (2022 to 2023) — effective from 6 November 2022

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National Insurance guidance for software developers (2022 to 2023) — effective from 6 July 2022

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National Insurance guidance for software developers (2022 to 2023) — effective from 6 April 2022 to 5 July 2022

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National Insurance guidance for software developers (2021 to 2022)

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Details

Technical specifications giving National Insurance calculation methods and guidance for payroll software developers.

Published 1 January 2014
Last updated 11 March 2024 + show all updates
  1. National Insurance guidance for software developers (2024 to 2025) has been updated.

  2. National Insurance guidance for software developers (2024 to 2025) has been added. Guidance for 2018 to 2019 has been removed.

  3. National Insurance guidance for software developers effective from 6 January 2024 has been added.

  4. National Insurance guidance for software developers effective from 6 April 2023 has been added. Guidance for 2017 to 2018 has been removed.

  5. National Insurance guidance effective from 6 November 2022 has been added. Guidance for 2014 to 2015, 2015 to 2016 and 2016 to 2017 has been removed.

  6. National Insurance guidance has been added to be used from 6 July 2022 until the end of the tax year 2022 to 2023.

  7. The 2022 to 2023 National Insurance guidance for software developers has been added.

  8. The 2021 to 2022 National Insurance guidance for software developers has been added.

  9. The 2020 to 2021 National Insurance guidance for software developers has been added.

  10. The 2019 to 2020 National Insurance guidance for software developers has been added.

  11. The December 2017 version of the NI Guidance for Software Developers specification has been replaced with the January 2018 version.

  12. The 2018 to 2019 National Insurance guidance for software developers has been added.

  13. NI guidance for software developers (2017 to 2018) has been published

  14. The National Insurance guidance for software developers (2016 to 2017) attachment has been added to the page.

  15. Example 4 (pages 38 to 41) revised January 2015.

  16. First published.