We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
Working out a director's National Insurance, using their annual earnings period, what to report to HMRC.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
Find out if voluntary National Insurance contributions will boost your State Pension.
Find information about the National Insurance Contributions Bill which was introduced into Parliament on 12 May 2021.
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
Rates, allowances and limits for National Insurance.
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 and the removal...
Defer paying National Insurance if you have more than one job - how to do this, eligibility, deadlines, deferment forms.
The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit and Upper Profits Limit at their 2021-2022 levels up to and including 2025-2026.
Fix a National Insurance contribution payment if you paid an employee the wrong amount after 6 November 2022.
National Insurance Fund investment accounts for the years 2011 to 2023.
Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.
How to stop or start paying the reduced rate of National Insurance (NI) as a married woman or widow, how it affects your benefits.
The National Insurance Contributions Bill was introduced into Parliament on 14 October 2013. The bill received Royal Assent on 13 March 2014.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
Workers will see the impact in their payslips tomorrow (Tuesday 30 April)
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).