National Insurance contributions
E22683
National Insurance contributions are mandatory payments made by workers and employers in the United Kingdom that help fund state benefits and public services, including healthcare and pensions.
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
payroll tax
ⓘ
social insurance contribution ⓘ |
| administeredBy | HM Revenue and Customs ⓘ |
| affects | eligibility for certain UK benefits ⓘ |
| appliesTo |
certain benefit claimants
ⓘ
employees ⓘ employers ⓘ self-employed people ⓘ |
| basisOfLiability |
earnings
ⓘ
profits ⓘ |
| canBe | credited instead of paid in some circumstances ⓘ |
| collectedBy | HM Revenue and Customs ⓘ |
| country | United Kingdom ⓘ |
| currency | Pound sterling ⓘ |
| governedBy | UK social security legislation ⓘ |
| hasCategory |
Class 1 National Insurance contributions
ⓘ
Class 1A National Insurance contributions ⓘ Class 1B National Insurance contributions ⓘ Class 2 National Insurance contributions ⓘ Class 3 National Insurance contributions ⓘ Class 4 National Insurance contributions ⓘ |
| hasConcept |
lower profits limit
ⓘ
primary threshold ⓘ qualifying year ⓘ secondary threshold ⓘ upper earnings limit ⓘ voluntary contributions ⓘ |
| introducedInYear | 1911 ⓘ |
| isRecordedIn | National Insurance record ⓘ |
| legalStatus | mandatory for most workers ⓘ |
| linkedTo |
Bereavement Support Payment
ⓘ
Maternity Allowance ⓘ New State Pension ⓘ State Pension entitlement ⓘ Employment and Support Allowance ⓘ
surface form:
contributory Employment and Support Allowance
Jobseeker’s Allowance ⓘ
surface form:
contributory Jobseeker's Allowance
|
| paidBy |
employees through PAYE
ⓘ
employers through PAYE ⓘ self-employed through Self Assessment ⓘ |
| payableWhen | earnings exceed specified thresholds ⓘ |
| purpose |
fund National Health Service
ⓘ
fund State Pension ⓘ fund contributory benefits ⓘ fund public services ⓘ fund state benefits ⓘ |
| relatedTo | income tax in the United Kingdom ⓘ |
| requires | National Insurance number ⓘ |
| scope |
Great Britain
ⓘ
Northern Ireland ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.