Category: National Insurance


  • Don’t forget to pay your Class 1A NICs

    Employers are reminded that Class 1A National Insurance contributions (NICs) for the 2025-26 tax year must be paid by 19 July 2026 (or 22 July 2026 if paying electronically) to avoid penalties. These payments relate to the benefits in kind provided

  • Understanding your National Insurance record

    Your National Insurance record can be checked online to see what contributions and credits you have built up and whether you have any gaps that may affect your State Pension. The record shows how much National Insurance you have paid up to the start

  • When to consider voluntary National Insurance

    Many people are unaware that gaps in their National Insurance (NI) record can affect their entitlement to the State Pension and certain state benefits. In some cases, it may be worthwhile to consider making voluntary NI contributions to fill these

  • Filling in NIC contribution gaps

    National Insurance credits can help qualifying applicants to fill contribution gaps in their National Insurance record. This can help taxpayers increase their number of qualifying National Insurance years, which may increase the number of benefits

  • Defer paying Class 1 National Insurance on a second job

    Employees with a second job, third job or more may be able to defer or delay paying Class 1 National Insurance on their additional employment. This deferment can be requested when Class 1 National Insurance contributions are being paid to more than

  • National Insurance credits and Child Benefit

    Claiming Child Benefit can provide an important benefit by granting National Insurance credits. If you claim Child Benefit and your child is under 12, you will automatically receive National Insurance credits. This in turn will protect your

  • Applying for a National Insurance number

    Working or claiming benefits in the UK? You may need to apply for a National Insurance number first. If you do not already have one, your NI number is essential for tracking tax, National Insurance contributions and accessing certain government

  • Employers, don’t forget to pay Class 1A NIC

    Employers must pay Class 1A NICs for 2024-25 benefits by 19 July (post) or 22 July (electronic). These apply to perks like company cars and private health cover—late payment risks penalties from HMRC. Class 1A NICs are payable by employers on

  • Deadline for paying Class 1A NIC

    Employers must pay Class 1A NICs on 2024-25 benefits by 19 July (22 July if paying electronically). Avoid penalties by meeting deadlines and using correct references. Employers are reminded of the upcoming Class 1A National Insurance contributions

  • Reminder of Employer NIC changes from April 25

    A reminder that increases to the rate of National Insurance contributions (NICs) that are paid by employers came into effect on 6 April 2025. The main rate of secondary Class 1 NICs has increased to 15% (from 13.8%). This applies to earnings above