Please note National Insurance guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
National Insurance classes
Different classes of National Insurance contribution – what they are and who pays them
National Insurance rates and categories
Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean
Self-employed National Insurance rates
National Insurance contributions if you’re self-employed – rates and exceptions
Payroll for female employees who pay less National Insurance
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deduct
