National Insurance: the basics

Introduction

Most people who work have to pay National Insurance contributions (NICs) as well as tax. NICs are collected by HM Revenue & Customs (HMRC).

Payment of NICs may entitle you to benefits, such as a state pension and Jobseeker's Allowance. The class of NICs an individual pays can affect their entitlement to benefits.

This guide gives an overview of each class and how they apply in some typical circumstances.

Subjects covered in this guide

• Introduction
• National Insurance contribution types
• National Insurance contributions for employers and employees
• National Insurance contributions for the self-employed
• I'm both an employer and an employee

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