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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

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax

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 03/18: Employment taxes round up

In TAXguide 03/18, Kate Upcraft answers a selection of the key questions raised by viewers of the Tax Faculty webinar "employment taxes round up", broadcast on 13 February 2018. Read a summary here, Tax Faculty members can download the full guide.

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

Tax news in brief

Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.

Tax news in brief

Highlights from the broader tax news week ending 24 February, which includes: the opening of the online portal for the governments new payment scheme for deferred VAT, publication of the 2021/22 CWG2, OTS urges taxpayers to share their thoughts on the use of third-party data and HMRC publishes archive of pre-Brexit VAT notices.

Guidance for employers on NIC holiday for veterans

12 February: HMRC has outlined how organisations employing former UK military personnel can claim relief on secondary national insurance contributions from April. A new policy paper lists documents that can help to ensure a veteran qualifies and examples of how claims work.

Tax news in brief

Highlights from the broader tax news week ending 10 February, which includes: reminders about SEISS grants being trading income and CJRS claims for January, as well as highlighting an issue with the HMRC CJRS calculator. Other stories include confirmation of income tax personal allowance and van and fuel benefits, links to the Office of Tax Simplification online survey on use of third-party data and confirmation that EU member states are to adopt detached worker rules.

Webinars and recordings

Employment taxes update

Covering the key changes in the employment tax arena for this tax year

TAXline September 2015

In this issue: Dave Mouncey and Mark Wingate of Smith & Wlliamson explain tax reliefs available to the creative sector; Jane Moore examines HMRC proposals to crackdown on offshore evasion; and Mark Tighe outlines the theory and practice of claiming capital allowances.

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.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Savings and investments

A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.

National insurance contributions 2020/21

Key information for practitioners, covering all classes of UK National Insurance contributions.

Self-employment

A full chapter providing a practical overview of the taxation of self-employment income in the UK.

National Insurance Contributions

Detailed legal and best-practice information on national insurance contributions, written for payroll managers.

National Insurance

Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.

Bloomsbury Professional Tax Guide 2019/20

Comprehensive practical guide on the full range of UK taxes, containing worked examples throughout.

National Insurance contributions

Chapter containing practical advice on national insurance contributions when incorporating a business.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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.

Payment of PAYE and NIC

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

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.

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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Representations

ICAEW REP 68/20 Tax after coronavirus

A response dated 7 September 2020. ICAEW are pleased to provide evidence to the Treasury Select Committee on its call for evidence on Tax after Coronavirus.

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.

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.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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