National Insurance

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.

Registered users only

This resource is for registered users only. Please sign in here if you are already registered, or register with us for free.

Better directors for a better world

The IoD supports directors and business leaders across the UK and beyond to learn, network and build successful, responsible businesses.

Extending your financial knowhow

Browse valuable finance and tax resources from the IoD.
Internet Explorer
Your web browser is out of date and is not supported by the IoD website. It is important to update your browser for increased security and a better web experience.