Search all content on GOV.UK

Your insurance must cover you for at least £5 million - check authorised insurers and how you can be fined

If your employer is 'insolvent' this means it cannot pay its debts - your rights if this happens, claiming money owed to you, where to get advice

• Overview

  Your employer is insolvent if it cannot pay its debts. They might: make…

• Your rights

  You have different rights depending on whether your employer: makes you…

• What you can get

  What money you’re entitled to depends on: how long you were employed what…

• Apply for money you're owed

  You’re eligible to apply if: you were an employee you’re a UK or EEA…

• After you apply

  It usually takes up to 6 weeks to get your payment but can take longer.…

Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.

• Contribution rates

  An employee’s Class 1 National Insurance is made up of contributions:…

• Category letters

  Employers use an employee’s National Insurance category letter when they…

Tax and reporting rules for employers providing medical or dental treatment and insurance.

How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.

How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.

• Updated: 1 May 2025

Tax and reporting rules for employers providing employee liabilities and indemnity insurance

If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them

Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025