Skip to main content
Become a member


Factsheets

National Insurance

23 Jan 2017

Earners pay National Insurance contributions (NICs) on their earnings. Employers pay employer contributions for each employee and collect and forward their employees' contributions.

Paying NICs ensures the earner's entitlement to various benefits, including the state pension. Employers should understand their National Insurance obligations and the opportunities to reduce the cost.


This content is for registered users only.

You can access this factsheet by logging into the website. If you are not yet registered, you can register now by clicking the button below.

Register Now  Login



The information in this guidance is intended for general information purposes only and does not constitute legal or professional advice. The IoD does not accept any responsibility for any loss which may arise from relying on information contained in this article. It is not a substitute for legal advice and specific and personal legal advice should be taken on any individual matter. IoD does not recommend any firms. The IoD is not accountable for the products, services, acts or omissions on the website(s) linked to this page. Website terms and conditions apply.

Contact us

020 7451 3100

Business information

Enquire online

(Members only)


Opening hours

9am-5pm, Monday-Friday, excluding UK public holidays