Don’t forget to pay your Class 1A NICs

Don’t forget to pay your Class 1A NICs

Employers are reminded that Class 1A National Insurance contributions (NICs) for the 2025–26 tax year must be paid by 19 July 2026 (or 22 July 2026 if paying electronically) to avoid penalties. These payments relate to the benefits in kind provided to employees...
Understanding your National Insurance record

Understanding your National Insurance record

Your National Insurance record can be checked online to see what contributions and credits you have built up and whether you have any gaps that may affect your State Pension. The record shows how much National Insurance you have paid up to the start of the current tax...
When to consider voluntary National Insurance

When to consider voluntary National Insurance

Many people are unaware that gaps in their National Insurance (NI) record can affect their entitlement to the State Pension and certain state benefits. In some cases, it may be worthwhile to consider making voluntary NI contributions to fill these gaps. Gaps can arise...
National Insurance liability on benefits in kind

National Insurance liability on benefits in kind

National Insurance contributions that relate to employee benefits are known as Class 1A National Insurance contributions. Employers must pay these National Insurance contributions on most work-related benefits provided to employees, such as a company mobile phone or...
Self-employed National Insurance

Self-employed National Insurance

Most self-employed people are required to pay Class 4 National Insurance contributions (NICs).  Class 4 NICs are payable if their profits are £12,570 or more a year. Class 4 NIC rates are currently 6% for chargeable profits between £12,570 and...
Filling in NIC contribution gaps

Filling in NIC contribution gaps

National Insurance credits can help qualifying applicants to fill contribution gaps in their National Insurance record. This can help taxpayers increase their number of qualifying National Insurance years, which may increase the number of benefits they are entitled...