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National insurance contributions

On this page you can find articles, books and online resources offering the latest news and guidance on national insurance contributions.

Featured book

National insurance contributions 2018/19
(Bloomsbury Professional, 2018)
This book important information for practitioners on all classes of UK National Insurance contributions. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

To borrow this book please contact the Library.

Featured article

Sweeping changes made to salary sacrifice rules
AccountingWeb, Mar 2017
Kate Upcraft outlines the changes made to salary sacrifice schemes from 6 April, and highlights government clarifications and potential grey areas around the legislation.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Useful links

GOV.UK

National Insurance
Guidance on rates and thresholds, voluntary contributions, refunds and overpayments.

Rates and allowances
Current and recent tax rates and allowances. The table in this publication covers the rates payable for the different National Insurance classes for the current and previous three tax years.

Some older equivalents to this table for national insurance contributions are available through the internet archive, providing the tables for 1998-1999, 1999-2000, 2001-02, 2002-03, 2003-04,2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15.

Other resources

Tax and benefit tables
Information on the UK tax and benefit system from the Institute for Fiscal Studies. The site gives income tax rates for personal allowances, rates and limits from 1979 onwards.

Articles and books

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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