Nationalinsurance

National Insurance contributions are paid by employees, employers and the self-employed, and go towards funding state benefits including the state pension. Different classes apply depending on employment status and earnings, and employers have specific responsibilities for calculating, deducting and paying contributions on behalf of their staff through payroll each period.

Employer National Insurance is a genuine cost of employing staff and providing certain benefits, so it's a factor worth considering when planning remuneration, recruitment or benefit packages. Reliefs and allowances exist that can reduce the employer burden in some circumstances. As rates and thresholds change frequently, we keep on top of the detail so you don't have to.