Amounts payable to HM Revenue & Customs by employees, their employers, and by self-employed workers. The amount of NICs payable by any person is determined by multiplying the relevant earnings, benefits or profits of the employee or self-employed person by the relevant percentage. (The self-employed also pay a fixed rate amount.) The percentage will depend on the class (for NICs purposes), the person and the level of earnings or profits. NICs are typically not payable below a prescribed earnings or profits lower limit, and are payable at a reduced rate, beyond a prescribed earnings or profits upper limit.

For the rates and thresholds, see Rates and allowances: National Insurance contributions.

For further information about NICs including exemptions, see Practice note, National Insurance contributions (NICs).