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OVERVIEW OF CLASS 1 NATIONAL INSURANCE CONTRIBUTIONS

National Insurance Contributions 2024/25

Author:
Sarah Bradford, BA (Hons) FCA CTA (Fellow)
Publisher:
Bloomsbury Professional
Publication Date:
May 2025
Law Stated At:
3 April 2025
Chapter 3: Class 1 National Insurance contributions Nature of Class 1 National Insurance contributions Primary Class 1 National Insurance contributions Secondary Class 1 National Insurance contributions Liability for Class 1 National Insurance contributions Class 1 rates and threshold Employees under 21 Apprentices under 25 Veterans in their first year of civilian employment Special tax sites ...

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