Resource Centre

Jamie Skelding

National Insurance

National insurance contributions (NICs) are essentially a tax on earned income. The NICs regime divides income into different classes: Class 1 contributions are payable on earnings from employment, while the profits of the self-employed are liable to Class 2 and 4 contributions.

Payroll Real Time Information

We set out below details of how payroll information has to be submitted to HMRC under Real Time Information (RTI).

Pensions Automatic Enrolment

Automatic enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme.

Pensions Tax Reliefs

There are two broad types of pension schemes from which an individual may eventually be in receipt of a pension:

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