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 £183 a week.
If you’re self-employed, you’ll pay National Insurance if you make a profit of over £6,475 a year during the 2020/21 tax year.
