Category › Payroll & Employment › PAYE & National Insurance › Chapter-2 : National Insurance Contributions (NICs): Classes, Rates & Liability
Chapter-2 : National Insurance Contributions (NICs): Classes, Rates & Liability
The High Court recently ruled on the interpretation and enforceability of "discretionary" bonus provisions in employment contracts. Mr. Gagliardi brought...
Take care when labelling a bonus as discretionary in a contract
The High Court recently ruled on the interpretation and enforceability of "discretionary" bonus provisions in employment contracts. Mr. Gagliardi brought...
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Why disregarding the minimum wage constitutes modern slavery
The National Minimum Wage (NMW) Act 1998 remains contentious, especially after the introduction of the NMW (Amendment) Regulations 2025, as...
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Class 2 and class 4 nics: quick reference for self-employed individuals in the uk
How to claim work from home tax relief in the UK When you-re self-employed in the UK, understanding your National...
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Class 2 and 4 nic for the self-employed
There are two types of National Insurance contributions (NICs) payable by most self-employed people. These are known as Class 2...
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Class 4 nics who is liable?
Most self-employed people are required to pay Class 4 National Insurance contributions (NICs) if their profits are -12,570 or more...
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Present self-employed nic rates
Most self-employed people are required to pay Class 4 National Insurance contributions (NICs) if their profits are -12,570 or more...
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Paying class 4 nics
If you are self-employed and your profits are above £12,570, you may need to pay Class 4 National Insurance, so...
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What is class 1a nic?
Class 1A NICs are paid by employers in respect of most benefits in kind provided to employees such as a...
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Filling gaps in your nic record
National Insurance credits can help qualifying applicants fill gaps in their National Insurance record. This can assist taxpayers in building...
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Check your nic 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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Directors and national insurance
Directors are classed as employees and pay National Insurance on annual income from salary and bonuses that exceed the Primary...
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National insurance for company directors
Directors are classed as employees and pay National Insurance on annual income from salary and bonuses that exceeds the Primary...
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Deferring class 1 nic contributions
Employees with more than one job may be eligible to defer or delay paying Class 1 National Insurance in certain...
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