National Insurance: an introduction

Introduction

Most people who work have to pay National Insurance contributions (NICs) as well as tax to HM Revenue & Customs (HMRC).

Employers also have to pay NICs on the earnings and benefits they provide to employees.

NICs build up an individual's entitlement to certain state benefits, including the State Pension and Employment and Support Allowance. Individuals stop paying NICs when they reach State Pension age.

This guide gives an overview of each class of NIC. It then provides links to more detailed information on National Insurance for employers, self-employed and employees or directors.

Subjects covered in this guide

• Introduction
• National Insurance contributions at a glance