National Insurance rates and classes

Please note: National Insurance guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

National Insurance classes
Different classes of National Insurance contribution - what they are and who pays them

National Insurance rates and categories
Class 1 National Insurance (NI) contribution rates for tax year 2014 to 2015, what NI category letters mean

Self-employed National Insurance rates
National Insurance contributions if you're self-employed - rates and exceptions

Payroll for female employees who pay less National Insurance
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate

Reduced rate National Insurance for married women
How to stop or start paying the reduced rate of National Insurance (NI) as a married woman or widow, how it affects your benefits

National Insurance for company directors
Working out a director's National Insurance, using their annual earnings period, what to report to HMRC