TXF6 UK
Syllabus B. Income Tax And Nic Liabilities B6. National insurance contributions for employed and self-employed persons

B6a. NICs 1 / 4

National insurance contributions (NICs)

We have the following classes of NIC:

  1. Employee’s Class 1
     
    Paid by employees

  2. Employer’s Class 1

    Paid by employers

  3. Class 1A

    Paid by employers

  4. Class 2
     
    Paid by the self-employed

  5. Class 4

    Paid by the self-employed