National Insurance

18 February 2025

Changes to employer National Insurance (NIC), employment expenses and the official rate of interest - HMRC's latest update
HMRC’s latest guidance, which covers changes to employer NIC, employment expenses and the official rate of interest

10 February 2025

Class 2 NIC
The purposes and rates of Class 2 National Insurance contributions (NICs)

06 February 2025

Class 4 NIC - an outline
The purposes and rates of Class 4 National Insurance contributions (NICs)

06 February 2025

Thousands of people top up National Insurance records to maximise State Pensions
The ability to buy missing National Insurance (NI) credits dating back to 2006, which is due to end on 5 April 2025. After that the rules will revert to only six years

03 February 2025

Tax and NIC rates and thresholds
Tax and National Insurance (NIC) rates and thresholds for 2025/26

30 January 2025

Employment allowance - an update
How claiming employment allowance has changed

23 January 2025

National Insurance credits
National Insurance credits, what they are and who can get them and why they might be needed

05 January 2025

Class 3 NIC
The purposes and rates of Class 3 National Insurance contributions (NICs)

15 November 2024

Changes to the National Insurance contributions (NICs) and the Employment Allowance from 6 April 2025
The decrease in the the NICs Secondary Threshold, consequences for the incorporation decision of the increase in employer NICs

14 November 2024

The HMRC app - a request from HMRC
The HMRC app, which HMRC is urging people to use

07 November 2024

Sole trade/partnership versus limited company - Autumn Budget 2024 consequences of the increase in employer NICs
The consequences for the incorporation decision of the increase in employer NICs

04 November 2024

Employer's NICs and Budget timing
Why the increase in employer’s national insurance contributions (NICs) from next April could mean bonus payments are accelerated

18 October 2024

Employer's National Insurance Contributions and the Budget
Employer’s National Insurance Contributions (NICs), which it is looking increasingly likely will be increased in the Budget. It looks an easy revenue-raiser, but is it?

10 October 2024

Class 1 NIC - an outline
The purposes of Class 1 NIC and how it is charged

07 October 2024

Salary sacrifice and pension contributions
The various points to be aware of in relation to salary sacrifice