The attached document is an overview of the types of national insurance and advice on how to make sure you don’t pay too much.
Since its introduction in 1911, national insurance (NI) has changed from a form of protection against ill-health and unemployment to include a wider range of benefits. Today it helps people build entitlement to the state pension and other state benefits, including the maternity allowance and incapacity benefit.
Although it is not a tax there is scope for NI planning especially for owner-directors.  There are different classes of NI which vary according to role (employer, employee or self-employed) and whether the contributions are mandatory or voluntary.
Click here to read more in our Guide to National Insurance Planning.

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