National Insurance and Tax

The Advisory and Policy team have collated our top online resources on National Insurance and tax, to help to provide you with further payroll guidance and support.

We advise you bookmark / favourite this page, as we will keep it up-to-date as new National Insurance and tax guidance, tools and updates are available. If we find them useful, we’re sure you’ll find them useful too!

• Rates and thresholds for employers 2025 to 2026 - GOV.UK

• Rates and thresholds for employers 2024 to 2025 - GOV.UK (www.gov.uk)

• Annex A — rates and allowances - GOV.UK

• Check your payroll calculations manually - GOV.UK (www.gov.uk)

• Starter checklist for PAYE - GOV.UK (www.gov.uk)

• CA44: National Insurance for company directors - GOV.UK (www.gov.uk)

• Employment Income Manual - HMRC internal manual - GOV.UK (www.gov.uk) 

• National Insurance Manual - HMRC internal manual - GOV.UK (www.gov.uk) 

• Class 1A National Insurance contributions on benefits in kind (CWG5) - GOV.UK (www.gov.uk) 

• CWG2: further guide to PAYE and National Insurance contributions - GOV.UK (www.gov.uk)

• CA44: National Insurance for company directors - GOV.UK (www.gov.uk) 

• National Insurance rates and categories: Contribution rates - GOV.UK (www.gov.uk)

• CA38: National Insurance contributions tables A, D, F, H, J, L, M, N, V and Z - GOV.UK (www.gov.uk)

In addition to the above, you can also take the following National Insurance training:

• Calculating National Insurance Contributions online course
• Introduction to income tax and NICs training course