National Insurance (NI)

First introduced in 1911, expanded in 1948, and again in 2022/23.

Employees pay NI contributions to build up entitlement to certain state benefits, including the State Pension. Employers also pay NI Contributions.

Contributions depend on how much you earn and whether you’re employed or self-employed. You usually stop paying NI contributions when you reach the State Pension age.

You can find further information at www.gov.uk/topic/personal-tax/national-insurance.