Tolley's National Insurance Contributions 2025-26

Why should you buy Tolley's National Insurance Contributions 2025-26

This updated annual answers virtually every point or query for compliance, planning or NIC mitigation purposes. Written in the clear style typical of Tolley publications, it is easily accessible for all levels of tax practitioner or accountant in commerce. Full coverage of a broad range of issues ensures that you are fully aware of all the implications of current and future changes.

What’s new for 2025?

Tolley’s National Insurance Contributions is fully updated to include:
•   Relevant tax, employment and National Insurance legislation up to the National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 and associated NIC regulations [2025]
• Revised NIC rates and worked examples for 2025-26, taking account of the changes in secondary (employer) NIC rates and the Employment Allowance
• Recent case law developments relating to National Insurance
• Overseas updates, in relation to employee global mobility matters
• Details of additional employer NIC reliefs for specific employee roles, including those announced at ‘special tax sites’ such as freeports and investment zones
• Updates in relation to the treatment of payments made to specific categories of worker, including status or categorisation issues, ‘IR35’ rules, and payments made via employment agencies