Stewart Accounting Blogs

Don’t forget to pay your Class 1A NICs

Employers are reminded that Class 1A National Insurance contributions (NICs) for the 2025-26 tax year must be paid by 19 July 2026 (or 22 July 2026 if paying electronically) to avoid penalties. These

Understanding your National Insurance record

Your National Insurance record can be checked online to see what contributions and credits you have built up and whether you have any gaps that may affect your State Pension.

The record shows how

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When to consider voluntary National Insurance

Many people are unaware that gaps in their National Insurance (NI) record can affect their entitlement to the State Pension and certain state benefits. In some cases, it may be worthwhile to consider

Self employed worker calculating taxes at home

National Insurance liability on benefits in kind

National Insurance contributions that relate to employee benefits are known as Class 1A National Insurance contributions. Employers must pay these National Insurance contributions on most work-related

Remote working professional managing business finances

Self-employed National Insurance

Most self-employed people are required to pay Class 4 National Insurance contributions (NICs). Class 4 NICs are payable if their profits are £12,570 or more a year.

Class 4 NIC rates are currently

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Filling in NIC contribution gaps

National Insurance credits can help qualifying applicants to fill contribution gaps in their National Insurance record. This can help taxpayers increase their number of qualifying National Insurance

Check Your National Insurance

Check your National Insurance record

It is recommended to check your National Insurance record as this can affect your future entitlement to the State Pension and other benefits.

By using the online service, you can see what National

defer Class 1 National Insurance

Defer paying Class 1 National Insurance on a second job

Employees with a second job, third job or more may be able to defer or delay paying Class 1 National Insurance on their additional employment. This deferment can be requested when Class 1 National

National Insurance Credits and Child Benefit

National Insurance credits and Child Benefit

Claiming Child Benefit can provide an important benefit by granting National Insurance credits.

If you claim Child Benefit and your child is under 12, you will automatically receive National

Paying Class 4 NICs

Paying Class 4 NICs

If you are self-employed and your profits are above £12,570, you may need to pay Class 4 National Insurance, so it is important to understand how the rates and rules apply to you.

Self-employed

Don’t forget to pay your Class 1A NICs 18320 category/national-insurance

Don’t forget to pay your Class 1A NICs 18320 category/national-insurance