Employment Tax Guidance

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National Insurance contributions

We have written detailed tax guidance about national insurance contributions in order that you can provide the latest thinking.
Latest Guidance
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8 Aug 2019

IntroductionThe employment allowance is available to most employers, reducing their liability to secondary Class 1 National Insurance contributions (NICs). It is a flat...

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8 Aug 2019

There are three classes of NIC relevant to employment income: Class 1, Class 1A and Class 1B.Class 1 NICA primary Class 1 liability arises on employees unless they...

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8 Aug 2019

BackgroundUntil 11 May 1977 a married woman or a widow could elect not to pay full rate National Insurance contributions (NIC) and, instead pay a small contribution which...

Employment_tax_img4
8 Aug 2019

Although it does not happen too often, there can be cases where an individual treated as an employed earner is actually self-employed, but there is a greater number of...

Employment_tax_img2
8 Aug 2019

BackgroundWhen applying the usual status tests to individuals, the tax and NIC position will generally be the same. However, there are certain individuals who, because of...

Employment_tax_img2
8 Aug 2019

Employed or self-employed?As is the case with income tax, it is not a matter of choice whether an individual is employed or self-employed for NIC purposes. The...

Latest Guidance
Employment_tax_img
Employment Tax

IntroductionThe employment allowance is available to most employers, reducing their liability to secondary Class 1 National Insurance contributions (NICs). It is a flat...

Employment_tax_img7
Employment Tax

There are three classes of NIC relevant to employment income: Class 1, Class 1A and Class 1B.Class 1 NICA primary Class 1 liability arises on employees unless they...

Employment_tax_img8
Employment Tax

BackgroundUntil 11 May 1977 a married woman or a widow could elect not to pay full rate National Insurance contributions (NIC) and, instead pay a small contribution which...

Employment_tax_img4
Employment Tax

Although it does not happen too often, there can be cases where an individual treated as an employed earner is actually self-employed, but there is a greater number of...

Employment_tax_img2
Employment Tax

BackgroundWhen applying the usual status tests to individuals, the tax and NIC position will generally be the same. However, there are certain individuals who, because of...

Employment_tax_img2
Employment Tax

Employed or self-employed?As is the case with income tax, it is not a matter of choice whether an individual is employed or self-employed for NIC purposes. The...