67 articles tagged with National Insurance.
Employer NI rose to 15% from April 2025 with the secondary threshold cut to £5,000. Calculate the cost per employee and how salary sacrifice and Employment Allowance help.
NI credits explained -- who gets them automatically, who must claim, Class 3 voluntary NI at £824/year, and how credits build your state pension entitlement.
How the frozen £12,570 primary threshold and £50,270 upper earnings limit mean a growing share of every pay rise is caught by National Insurance in 2026/27, even though the NI rates themselves haven't changed.
The new State Pension started in April 2016, but everyone's 'starting amount' was calculated from their pre-2016 National Insurance record. That's why forecasts show odd figures like £198.47 instead of £241.30 — here's the COPE mechanism explained.
What happens to your State Pension record if self-employed profits fall below the £7,105 small profits threshold in 2026/27, now Class 2 National Insurance is abolished for most.
A worked example of whether paying voluntary Class 3 National Insurance at £18.40 a week to fill a State Pension gap year pays for itself in 2026/27.
On-call and standby allowances are taxed as ordinary earnings — no special exemption. A £150/week on-call payment loses 28% to tax and NI at basic rate, and up to 42% once you cross into the higher-rate band.
Taking your UK sole trader business abroad for a few months? You may still owe UK tax on 100% of your profits even while living overseas. Full residency and Self Assessment breakdown for 2026/27.
Care workers placed by agencies with multiple clients or care homes often get several payslips a month. Full worked example on £24,000 income and how mileage between visits is treated.
How Reserve Forces pay, bounty and mobilisation pay are taxed alongside a civilian salary, and what happens to your civilian employer's National Insurance when you're called up, in 2026/27.
The two key National Insurance thresholds that shape the classic director salary-and-dividends strategy, and how the Employment Allowance changes the calculation, in 2026/27.
Grandparents who look after grandchildren while the parents work can claim National Insurance credits worth a full qualifying year towards State Pension — a widely underclaimed entitlement. Full guide to eligibility, backdating and how to apply.
