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Chapter 1- Entering Employment & Basic PAYE Mechanics
What is National Insurance and how is it different from income tax? National Insurance (NI) is an essential part of...

Understanding national insurance: contributions, rates and employers
What is National Insurance and how is it different from income tax? National Insurance (NI) is an essential part of...
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National insurance number application explained (uk)
If you do not already have a National Insurance number you will normally need to apply for one if you...
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Student and postgraduate loan thresholds and rates
From 6 April 2025, new thresholds for student loan repayments will take effect, impacting borrowers across the UK. Whether you're...
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Check your national insurance record
HMRC offers an online service to check your National Insurance Contributions (NIC) record online. In order to use the service,...
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Checking your national insurance records
There is an online service available on HMRC to check your National Insurance Contributions (NIC) record online. The service is...
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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...
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Gaps in your national insurance record
National Insurance credits can help qualifying applicants to fill gaps in their National Insurance record. This can assist taxpayers to...
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More time to top-up nics
In some circumstances it can be beneficial to make voluntary National Insurance Contributions (NICs) to increase your entitlement to benefits,...
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National insurance credits
National Insurance credits can help qualifying applicants fill gaps in their National Insurance record. This can assist taxpayers to build...
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Starting or changing jobs
Providing the right information when you start a new job helps ensure your tax code is correct from the first...
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New employee starter checklist
Setting up the correct tax code when a new employee starts is essential, as even small payroll errors can lead...
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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...
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Student jobs paying tax
Students that work may need to pay Income Tax and National Insurance. Employers are required to calculate the amount of...
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Seven million people started new jobs in 2025
New figures published by HMRC show that more than 7 million people started a new job in 2025, an increase...
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