National Insurance Contributions 2022/23 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.
This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Read an extract of National Insurance Contributions 2022/23
Table of Contents
1 Overview of the National Insurance system 2 Categorisation of earners 3 Class 1 National Insurance contributions 4 Class 1A National Insurance contributions 5 Class 1B National Insurance contributions 6 Class 2 National Insurance contributions 7 Class 3 and Class 3A National Insurance contributions 8 Class 4 National Insurance contributions 9 International considerations Appendices Appendix 1 Class 1 NIC rates and thresholds Appendix 2 Class 1A NIC rates Appendix 3 Class 1B NIC rates Appendix 4 Class 2 NIC rates Appendix 5 Class 3 NIC rates Appendix 6 Class 3A Voluntary NIC rates Appendix 7 Class 4 NIC rates