National Insurance contributions (NICs) are made through payroll or income tax. They fund a range of benefits, such as healthcare, unemployment benefit and the State Pension.
Your employees will pay National Insurance if they’re 16 or over and earn more than £166 a week.
If you’re self-employed, you’ll pay National Insurance if you make a profit of over £6,365 a year during the 2019/20 tax year.
The ultimate guide to payroll compliance
Facing the challenge of keeping up with payroll compliance? Read this guide for essential tips to make sure your business complies with the relevant payroll legislation.