National Insurance Contributions (NICs) are social security taxes paid by employees and employers in the UK, administered by HMRC, with ongoing legislative changes affecting employer and employee obligations. The National Insurance Contributions (Employer Pensions Contributions) Bill is currently active, alongside new provisions allowing voluntary contributions for periods worked abroad from April 2026.
This tax information and impact note is about changes to voluntary National Insurance contributions for periods abroad from 6 April 2026.
In response to: Changes to the Class 1 National Insurance Contributions Secondary Threshold, the Secondar…
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
In response to: Changes to National Insurance contributions from 6 April 2024
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
In response to: Changes to National Insurance contributions from 6 January 2024
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 and the removal …
In response to: National Insurance contributions: extending the voluntary National Insurance contribution…
This tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their State Pension.
In response to: The Personal Allowance and basic rate limit for income tax, and certain National Insuranc…
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028.
In response to: Reversal of the Health and Social Care Levy and in-year reductions for National Insurance…
This tax information and impact note is about reducing the increase to National Insurance contribution rates for the 2022 to 2023 tax year, and the reversal of the Health and Social Care Levy.
Draft legislation on National Insurance Contributions (Increase of Thresholds)
In response to: National Insurance Primary Threshold and the Lower Profits Limit increase and associated …
Find out how the government intends to use the powers in the National Insurance Contributions Bill 2021.
This tax information and impact note is about the measure to remove the need for employers or local authorities to report and deduct National Insurance contributions for COVID-19 Test and Trace Support Payments.
This Tax Information and Impact Note is about new Income Tax and National Insurance exemptions for bursary payments to care leavers.
In response to: Employment Allowance: excluded persons regulations 2020
This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.
On 25 April 2019, The Government introduced the National Insurance (Termination Awards and Sporting Testimonials) Bill to Parliament.
This tax information and impact note aligns the rules for tax and employer National Insurance contributions by making employer NICs payable on termination payments above £30,000.
This tax information and impact note aligns the primary and secondary National Insurance contributons thresholds.
This tax information and impact note makes a minor amendment to the Social Security (Contributions) Regulations 2001 regulation 40.
This tax information and impact note makes a minor update to the Social Security (Contributions) Regulations 2001 regulation 114.
This draft legislation makes changes to National Insurance contributions legislation from April 2016.