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National insurance

Expert commentary and practical guidance from ICAEW related to national insurance and the UK business tax regime

In this section

Exploring the position of the personal service company

With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.

Looking ahead at PAYE 2020

Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.

How do you tax a robot?

The Tax Faculty's technical lead, Anita Monteith, looks at the tax challenges brought by the increasing use of artificial intelligence and robotic process automation.

NIC update

First broadcast 6 December 2016 - David Heaton (David Heaton Tax Ltd) and Caroline Miskin (ICAEW) discuss the latest changes and developments in NIC.

Payroll & Employment Taxes - 2016

This webinar outlines the major changes affecting payroll, PAYE and NICs this year, and looks forward to future reforms already announced.

Employment, self-employment and intermediaries

Broadcast 3 June 2015. Find out about tax and NIC developments affecting employers and employees, especially the 2014 revisions to the rules on workers supplied by intermediaries.

TAXguide 02/20 Employment Allowance from April 2020

From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.

TAXguide 15/19: Employment Allowance from April 2020

From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year will no longer be able to claim employment allowance (EA). EA will also become de minimis State Aid.

TAXguide 16/17: Employment intermediaries

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 05/15

Company Directors - PAYE Real Time Information. A questions and answers guidance note.

TAXguide 06/13

Cross-border and home national insurance contribution issues

TAXguide 04/13

Guidance on employer and NIC issues - questions and answers on matters of concern

TAXguide 02/13

Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.

What lies ahead for tax and NI?

The days when National Insurance only funded a welfare safety net seem long gone as it increasingly supports the NHS and state pension, but what of its future? Peter Allen explores the options.

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

National insurance contributions

Full chapter on NICs with sections on earnings period, aggregation, tax calculations, earners over pension age, and self-employment.

Vouchers and credit tokens exempt from income tax

Outlines the tax exemptions for vouchers and credit tokens offered to employees under the Income Tax (Earnings and Pensions) Act 2003. This includes both income tax and class 1 national insurance contributions.

Employment and self-employment

This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.

Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient

Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK

National Insurance contributions

This chapter focuses on National Insurance contributions (NICs) - when they're payable and how they're calculated. It illustrates the different classes of NICs with worked examples.

National Insurance Contributions (NIC)

An overview of National Insurance Contributions covering: National Insurance Contributions and Employees; Notional Payments of Class 1 Contributions; Annual Maximum Contributions; and National Insurance Contributions and the Self-Employed.

Payment of PAYE and NIC

A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.

Pay as you earn and the collection of national insurance contributions.

This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.

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ICAEW REP 130/19 Class 1A NIC in real time on termination awards and sporting testimonials

ICAEW welcomes the opportunity to respond to the consultation on the draft Social Security (Contributions) (Amendment No. X) Regulations 2020 that will enable employers and testimonial committees to report and pay in real time Class 1A National Insurance Contributions on termination awards and sporting testimonials published by HMRC on 16 October 2019.

ICAEW Rep 40/18

Modern working practices and off payroll working

ICAEW Rep 16/18

Termination payments guidance on new tax NIC rules

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

National Insurance on GOV.UK

Comprehensive hub linking to government guidance on National Insurance including rates and categories, National Insurance for the self-employed, and UK National Insurance for those working outside the UK.

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