Class 3 NIC
The purposes and rates of Class 3 National Insurance contributions (NICs)
26 August 2026
HMRC's latest update for employers
HMRC’s latest guidance for employers, which covers, amongst other things, tax avoidance, mandatory payrolling of benefits in kind, mileage payments, tackling lower value tax debts, aligning National Insurance contributions recovery time limits with income tax, voluntary National Insurance contributions abroad and low earner’s pension payments