All earners pay National Insurance contributions (NICs) on their earnings. Employers pay employer contributions for each employee and collect and forward their employees’ contributions.
Paying contributions entitles an individual to a state pension. But most people will need to make additional private provisions.
This briefing explains:
- Who pays what.
- An employer’s responsibilities.
- How to reduce the NICs you pay.
- How NICs affect an individual’s entitlements.
