National Insurance - wikipedia National Insurance This article 's tone or style may not reflect the encyclopedic tone used on Wikipedia. See Wikipedia 's guide to writing better articles for suggestions. ( June 2015 ) Taxation in the United Kingdom UK Government Departments HM Treasury HM Revenue and Customs UK Government VAT Income tax National Insurance Corporation tax Capital gains tax Motoring taxes Inheritance tax Stamp duty Insurance Premium Tax Air Passenger Duty PAYE Scottish Government Revenue Scotland Scottish income tax Land and Buildings Transaction Tax Scottish Landfill Tax Air Departure Tax Welsh Government Welsh Revenue Authority Welsh Income Tax Land Transaction Tax Landfill Disposals Tax Local Government Council Tax Domestic rates in Northern Ireland Business rates in England Business rates in Wales Business rates in Scotland Business rates in Northern Ireland National Insurance ( NI ) is a tax system in the United Kingdom paid by workers and employers for funding state benefits. Initially, it was a contributory form of insurance against illness and unemployment, and eventually provided retirement pensions and other benefits. Citizens pay National Insurance contributions to become eligible for State Pension and other benefits. Anyone 16 years old and above are mandated to pay National Insurance provided the employee earns more than £ 162 a week or the individual is self - employed and makes a profit of £ 6,205 or more annually. It is necessary to obtain a National Insurance number before starting to pay contributions. NI was first introduced by the National Insurance Act 1911 and expanded by the Labour government in 1948. The system was subjected to numerous amendments in succeeding years. Employees and employers pay for National Insurance contributions on certain benefits provided to employees. Self - employed persons contribute partly through a fixed weekly or monthly payment, and partly on a percentage of net profits above a certain threshold. Individuals may also make voluntary contributions to fill a gap in their contributions record and thus protect their entitlement to benefits. Contributions from employees are collected by HM Revenue and Customs ( HMRC ) through the PAYE system, along with Income Tax, repayments of Student Loans and any Apprenticeship Levy which the employer is liable to pay. Employers include PAYE in their payroll. it refers to the `` HM Revenue and Customs ' ( HMRC ) system for the collection of Income Tax and National Insurance from employment. '' The benefit component includes several contributory benefits of availability and amount determined by the claimant 's contribution record and circumstances. Weekly income and some lump - sum benefits are provided for participants upon death, retirement, unemployment, maternity and disability. National Insurance contributes a significant part of the government 's revenue ( 21.5 % of the total collected by HMRC ). The structure of National Insurance was modified to remove the fixed upper contribution limits, with a much lower rate paid by employees on income above a certain level. Contents 1 The National Insurance Fund 2 History 3 Contribution 3.1 Contribution Classes 3.1. 1 Class 1 3.1. 1.1 Table letters 3.1. 1.2 Class 1A 3.1. 1.3 Class 1B 3.1. 2 Class 2 3.1. 3 Class 3 3.1. 4 Class 3A 3.1. 5 Class 4 3.2 Contributions 3.3 Benefits 4 NIC credits 5 Actuarial reviews 6 National Insurance number 7 National Insurance and PAYE Service 8 Contribution rates -- employees 9 See also 10 References 11 External links The National Insurance Fund Main article : National Insurance Fund The Government Actuary estimated the 2012 - 13 results for the National Insurance Fund to be as follows : £ billions ( 2012 / 13 ) Payments Income Basic State Pension ( including Christmas bonus ) 79.321 Widows ' / Bereavement benefits 0.571 Incapacity Benefit 2.591 Unemployment benefit & support 3.463 Maternity allowance & guardians allowance 0.373 Administrative costs & transfers 4.693 Total 91.012 84.263 History A 1940 contribution card for an employed woman. The current system of National Insurance has its roots in the National Insurance Act 1911, which introduced the concept of benefits based on contributions paid by employed persons and their employer. The chosen means of recording the contributions required the employer to buy special stamps from a Post Office and affix them to contribution cards. The cards formed proof of entitlement to benefits and were given to the employee when the employment ended, leading to the loss of a job often being referred to as being given your cards, a phrase which endures to this day although the card itself no longer exists. Initially there were two schemes running alongside each other, one for health and pension insurance benefits ( administered by `` approved societies '' including friendly societies and some trade unions ) and the other for unemployment benefit which was administered directly by Government. The Beveridge Report in 1942 proposed expansion and unification of the welfare state under a scheme of what was called social insurance. In March 1943 Winston Churchill in a broadcast entitled `` After the War '' committed the government to a system of `` national compulsory insurance for all classes for all purposes from the cradle to the grave. '' After the Second World War, the Attlee government pressed ahead with the introduction of the Welfare State, of which an expanded National Insurance scheme was a major component. As part of this process, responsibility passed in 1948 to the new Ministry of National Insurance. At that point, a single stamp was introduced which covered all the benefits of the new Welfare State. Stamp cards for class 1 ( employed ) contributions persisted until 1975 when these contributions finally ceased to be flat - rate and became earnings related, collected along with Income Tax under the PAYE procedures. Making NI contributions is often described by people as paying their stamp. As the system developed, the link between individual contributions and benefits was weakened. The National Insurance Funds are used to pay for certain types of welfare expenditure and National Insurance payments can not be used directly to fund general government spending. However, any surplus in the funds is invested in government securities, and so is effectively lent to the government at low rates of interest. National Insurance contributions are paid into the various National Insurance Funds after deduction of monies specifically allocated to the National Health Services ( NHS ). However a small percentage is transferred from the funds to the NHS from certain of the smaller sub-classes. Thus the four NHS organisations are partially funded from NI contributions but not from the NI Fund. Less than half of benefit expenditure ( 42.1 % ) now goes on contributory benefits, compared with over 65 % in 1978 -- 79 because of the growth of means - tested benefits since the late 1970s. Contribution Contribution classes A British 1948 National Insurance stamp, once used to collect contributions to the scheme. National insurance contributions ( NICs ) fall into a number of classes. Class 1, 2 and 3 NICs paid are credited to an individual 's NI account, which determines eligibility for certain benefits - including the state pension. Class 1A, 1B and 4 NIC do not count towards benefit entitlements but must still be paid if due. Class 1 Class 1 contributions are paid by employers and their employees. In law, the employee contribution is referred to as the ' primary ' contribution and the employer contribution as the ' secondary ', but they are usually referred to simply as employee and employer contributions. The employee contribution is deducted from gross wages by the employer, with no action required by the employee. The employer then adds in their own contribution and remits the total to HMRC along with income tax. There are a number of milestone figures which determine the rate of NICs to be paid : Lower Earnings Limit ( LEL ), Primary Threshold ( PT ), Secondary Threshold ( ST ), Upper Accrual Point ( UAP ) and Upper Earnings Limit ( UEL ). In this context `` earnings '' refers to an employee 's wage or salary. The cash value of most of these figures normally changes each year, either in line with inflation or by some other amount decided by the Chancellor. With effect from the 2012 / 13 tax year the PT is normally indexed to inflation using the CPI, while other thresholds remain indexed using the RPI. The exception to this routine uprating is the UAP, which has a fixed value. On earnings below the LEL, no NICs are paid because no benefits can accrue on earnings below this limit. On earnings above the LEL, up to and including the PT, employee contributions are not paid but are credited by the government as if they were ( enabling certain low - paid workers to qualify for benefits ). Additionally, where the employee and / or employer contribute to certain types of occupational pension scheme, there is a negative contribution rate on earnings in this band - this ' rebate ' can be offset against contributions in other earnings bands. On earnings above the LEL, up to and including the ST, employer contributions are not paid. As with the previous band, a ' rebate ' may result from contributions to certain occupational pension schemes. On earnings above the PT ( employees ) / ST ( employers ), up to and including the UAP, NICs are collected at a rate which is determined by a number of factors : The type of occupational pension scheme ( if any ) to which the employee and / or employer make contributions Whether the employee has reached the age at which State Pension becomes payable Whether the employee is a married woman paying reduced - rate contributions. This facility was abolished on 11 May 1977 but women who were already paying these contributions at that time were allowed to opt to continue to do so for as long as they remained married and in employment Whether the employee is an ocean - going mariner or deep - sea fisherman On earnings above the UAP, up to and including the UEL, there are again various rates depending on similar factors to those relating to the previous earnings band, with the exception that the type of pension scheme no longer has a bearing. On earnings above the UEL, yet another set of rates apply, this time depending only on whether the employee has reached the age at which State Pension becomes payable or is an ocean - going mariner or deep - sea fisherman Unlike income tax the limits for class 1 NICs for ordinary employees are calculated on a periodic basis, usually weekly or monthly depending on how the employee is paid. However those for company directors are always calculated on an annual basis, to ensure that the correct level of NICs are collected regardless of how often the director chooses to be paid. Table letters As indicated above, the rates at which an individual and their employer pay contributions depend on a number of factors. Consequently, there are many possible sets of employer / employee contribution rates to allow for all combinations of the various factors. HMRC allocate a letter of the alphabet, referred to as an ' NI Table Letter ', to each of these sets of contribution rates. The complexity of the system is such that 21 of the 26 letters of the alphabet were in use for this purpose until the 2012 / 13 tax year, when the number reduced to 15 following the abolition of ' contracting out ' for defined contribution pension schemes. Each tax year, HMRC publish look - up tables for each table letter to assist with manual calculation of contributions, though these days most of the calculations are done by computer systems and the tables are available only as downloads from the HMRC website. In addition, HMRC provide an online National Insurance Calculator. Employers are responsible for allocating the correct table letter ( sometimes also referred to as an ' NI category ' ) to each employee depending on their particular circumstances. This then defines the rates of employee and employer contribution which apply. From 6 April 2014, there is an annual allowance of £ 2,000 known as the employer 's allowance which may be deducted from employer 's national insurance. This increases to £ 3,000 from 6 April 2016 but is denied to sole directors of owner - managed companies. From 6 April 2015 there are no employer contributions on earnings up to UEL in respect of employees aged under 21. From 6 April 2016, this was extended to include apprentices under the age of 25. Class 1A Class 1A contributions were introduced from 6 April 1991, and are paid by employers on the value of company cars and certain other benefits in kind provided to their employees and directors, at a rate ( tax year 2012 - 13 ) of 13.8 % of the value of the benefits in kind ( from their P11Ds ). Class 1A contributions do not provide any benefit entitlement for individuals. From April 2018 Class 1A contributions will also be due on termination payments over £ 30,000. Class 1B Class 1B were introduced on 6 April 1999 and are payable whenever an employer enters into a PAYE Settlement Agreement ( PSA ) for tax. Class 1B NICs are payable only by employers and payment does not provide any benefit entitlement for individuals. They are paid at the same rate as class 1A contributions. Class 2 Class 2 contributions are fixed weekly amounts paid by the self - employed. They are due regardless of trading profits or losses, but those with low earnings can apply for exemption from paying and those on high earnings with liability to either Class 1 or 4 can apply for deferment from paying. While the amount is calculated to a weekly figure, they were typically paid monthly or quarterly until 2015. For future years, class 2 is collected as part of the tax self - assessment process. For the most part, unlike Class 1, they do not form part of a qualifying contribution record for contributions - based Jobseekers Allowance, but do count towards Employment and Support Allowance. The government has announced plans to phase out class 2 from April 2019. The contributory element will pass to class 4. Class 3 Class 3 contributions are voluntary NICs paid by people wishing to fill a gap in their contributions record which has arisen either by not working or by their earnings being too low. Class 3 contributions only count towards State Pension and Bereavement Benefit entitlement. The main reason for paying Class 3 NICs is to ensure that a person 's contribution record is preserved to provide entitlement to these benefits, though care needs to be taken not to pay unnecessarily as it is not necessary to have contributions in every year of a working life in order to qualify. Class 3A Class 3A is a single voluntary contribution that may be made by someone who has reached the state retirement age before 6 April 2016. It allows such a contributor to make a single payment that will increase their state pension for the rest of their life. The rates vary according to age. For a person aged 65, the contribution is £ 890 to earn an extra £ 1 a week. This reduces to £ 127 for someone aged 100. The maximum amount of additional pension that can be bought is £ 25 a week. The contributions must be bought between 12 October 2015 and 5 April 2017. Class 4 Class 4 contributions are paid by self - employed people as a portion of their profits. The amount due is calculated with income tax at the end of the year, based on figures supplied on the SA100 tax return. Contributions are based around two thresholds, the Lower Profits Limit ( LPL ) and the Upper Profits Limit ( UPL ). These have the same cash values as the Primary Threshold and Upper Earnings Limit used in Class 1 calculations. No class 4 NICs are due on profits up to and including the LPL. Above the LPL, up to and including the UPL, class 4 NICs are paid at a rate of 9 % ( tax year 2011 - 12 ). Above the UPL, class 4 NICs are paid at a rate of 2 %. Class 4 contributions do not form part of a qualifying contribution record for any benefits, including the State Pension, as self - employed people qualify for these benefits by paying Class 2 contributions. The welfare state in the United Kingdom was built on the principle of National insurance contributions. In order to qualify for certain benefits the claimant, or in some cases their partner, must meet contribution conditions. Contributions The contributions component of the system, `` National Insurance Contributions '' ( NICs ), paid by employees and employers on earnings, and by employers on certain benefits - in - kind provided to employees. The self - employed contribute partly by a fixed weekly or monthly payment, and partly on a percentage of net profits above a certain threshold. Individuals may also make voluntary contributions, in order to fill a gap in their contributions record and thus protect their entitlement to benefits. Contributions are collected by HM Revenue and Customs ( HMRC ) through the PAYE system, along with Income Tax and repayments of Student Loans. People in certain circumstances, such as caring for a severely disabled person for more than 20 hours a week or claiming unemployment or sickness benefits, gain National Insurance credits. Employees Weekly salary Contracted - in Contracted - out Standard Reduced Over retirement age Standard Reduced Over retirement age £ 111 to £ 153 a week 0 % 0 % 0 % rebate 1.4 % 0 % 0 % £ 153.01 to £ 770 a week 12 % 5.85 % 0 % 10.60 % 5.85 % 0 % £ 770.01 to £ 805 a week 12 % 5.85 % 0 % 12 % 5.85 % 0 % Over £ 805.01 a week 2 % 2 % 0 % 2 % 2 % 0 % Employers £ 111 to £ 153 a week 0 % 0 % 0 % Rebate 3.4 % rebate 3.40 % 0 % £ 153.01 to £ 770 a week 12 % 5.85 % 13.80 % 10.40 % 10.40 % 13.80 % £ 770.01 to £ 805 a week 12 % 5.85 % 13.80 % 13.80 % 13.80 % 13.80 % Over £ 805.01 a week 2 % 2 % 13.80 % 13.80 % 13.80 % 13.80 % Benefits in kind 13.80 % 13.80 % 13.80 % 13.80 % 13.80 % 13.80 % See National Insurance for more details of the operation of the National Insurance Fund and liability for contributions. Benefits The benefit component comprises a number of contributory benefits of availability and amount determined by the claimant 's contribution record and circumstances. Weekly income benefits and some lump - sum benefits to participants upon death, retirement, unemployment, maternity and disability are provided. Benefits for which there is or was a contribution condition : Employment and Support Allowance Incapacity Benefit Invalidity Benefit Jobseeker 's Allowance. Contribution - based Jobseeker 's Allowance ( JSA ( C ) ) entitlement is based on Class 1 National Insurance contributions in the two complete tax years preceding the benefit year of claim. Sickness Benefit State Earnings - Related Pension Scheme. Employees who paid full Class 1 National Insurance contributions between 1978 and 2002 earned a SERPS pension. UK State Pension. The Basic State Pension is based on the National Insurance record of the individual. Each year that National Insurance was paid is called a qualifying year. Men born after 5 April 1945 and women born after 5 April 1950 need 30 qualifying years for a full Basic State Pension, with a single qualifying year required to get any State Pension. Men born before 6 April 1945 needed 44 qualifying years for a full Basic State Pension, and women born before 6 April 1950 needed 39 years ; to get any State Pension, an individual needed 25 per cent of the qualifying years required for a full pension. Those who reach the state retirement age after 5 April 2016 need 35 qualifying years for a full pension. Unemployment Benefit Widowed Mother 's Allowance Widowed Parent 's Allowance Widow 's Pension NIC credits People who are unable to work for some reason may be able to claim NIC credits ( technically credited earnings, since 1987 ). These are equivalent to Class 1 NICs, though are not paid for. They are granted either to maintain a contributions record while not working, or to those applying for benefits whose contribution record is only slightly short of the requirements for those benefits. In the latter case, they are unavailable to fill `` gaps '' in past years in contribution records for some benefits. Actuarial reviews An actuarial evaluation of the long - term prospects for the National Insurance system is mandated every 5 years, or whenever any changes are proposed to benefits or contributions. Such evaluations are conducted by the Government Actuary 's Department and the resulting reports must be presented to the UK Parliament. National Insurance number Main article : National Insurance number In order to administer the National Insurance system, a National Insurance number is allocated to every child shortly after their birth when a claim to Child Benefit is made. People coming from overseas have to apply for a NI number before they can qualify for benefits, though holding a NI number is not a prerequisite for working in the UK. An NI number is in the format : two letters, six digits, and one further letter or a space. The example used is typically AB123456C. It is usual to pair off the digits - such separators are seen on forms used by government departments ( both internal and external, notably the P45 and P60 ). National Insurance and PAYE Service National Insurance contributions for all UK residents and some non-residents are recorded using the NPS computer system ( National Insurance and PAYE Service ). This came into use in June and July 2009 and brought NIC and Income Tax records together onto a single system for the first time. The original National Insurance Recording System ( NIRS ) was a more archaic system first used in 1975 without direct user access to its records. A civil servant working within the Contributions Office ( NICO ) would have to request paper printouts of an individual 's account which could take up to two weeks to arrive. New information to be added to the account would be sent to specialised data entry operatives on paper to be input into NIRS. NIRS / 2, introduced in 1996, was a large and complex computer system which comprised several applications. These included individual applications to access or update an individual National Insurance account, to view employer 's National Insurance schemes and a general work management application. There was some controversy regarding the NIRS / 2 system from its inception when problems with the new system attracted widespread media coverage. Due to these computer problems Deficiency Notices ( telling individuals of a possible shortfall in their contributions ), which had been sent out on an annual basis prior to 1996, stopped being issued. The ( then ) Inland Revenue took several years to clear the backlog. Contribution rates -- employees The history of the rates charged is not easy to find, but there is a partial history at UK Tax History. As mentioned above, the employee contribution was a flat rate stamp until 1975. 1975 - 1976 the contribution was at 5.50 % up to the upper limit. 1976 - 1978 the contribution was at 5.75 % up to the upper limit. 1978 - 1979 the contribution was at 6.50 % up to the upper limit. 1979 - 1980 the contribution was at 6.75 % up to the upper limit. 1980 - 1981 the contribution was at 7.75 % up to the upper limit. 1981 - 1982 the contribution was at 8.75 % up to the upper limit. 1982 - 1989 the contribution was at 9.00 % up to the upper limit. 1989 - 1994 the contribution was at 2.00 % on the lower band of earnings and then at 9.00 % up to the upper limit. 1995 - 1999 the contribution was at 2.00 % on the lower band of earnings and then at 10.00 % up to the upper limit. 1999 - 2003 the contribution was at 0.00 % on the lower band of earnings and then at 10.00 % up to the upper limit. 2003 - 2011 the contribution was at 0.00 % on the lower band of earnings and then at 11.00 % up to the upper limit and 1 % on earnings over the upper limit. 2011 - the contribution is at 0.00 % on the lower band of earnings and then at 12.00 % up to the upper limit and 2 % on earnings over the upper limit. The upper limit is currently set at the figure at which the higher rate of Income Tax becomes chargeable for a person on the standard personal allowance for Income Tax in all parts of the UK except Scotland ( which can set its own level for the tax threshold, but not for the NI upper limit ). In the early 2000s the lower threshold for employee contributions was aligned with the standard personal allowance for Income Tax but has since diverged significantly, as illustrated in the following table. Year NI Employee Threshold Income Tax Allowance Charge to NI only 2007 - 8 £ 5,205 £ 5,225 £ 20 2008 - 9 £ 5,465 £ 6,435 £ 970 2009 - 10 £ 5,725 £ 6,475 £ 750 2010 - 11 £ 5,725 £ 6,475 £ 750 2011 - 12 £ 7,235 £ 7,475 £ 240 2012 - 13 £ 7,599 £ 8,105 £ 505 2013 - 14 £ 7,755 £ 9,440 £ 1,685 2014 - 15 £ 7,956 £ 10,000 £ 2,036 2015 - 16 £ 8,060 £ 10,600 £ 2,540 2016 - 17 £ 8,060 £ 11,000 £ 2,940 2017 - 18 £ 8,164 £ 11,500 £ 3,336 2018 - 19 £ 8,424 £ 11,850 £ 3,426 For 2015 - 16 there was therefore up to £ 304.80 payable by someone who has not reached the point where they are liable for Income Tax. This has risen to £ 352.80 for 2016 - 17, to £ 400.32 for 2017 - 18 and to £ 411.12 for 2018 - 19. The limits and rates for the following tax year are normally announced at the same time as the Autumn Statement made by the Chancellor of the Exchequer. Current rates are shown on the hmrc.gov.uk website. There is a further complexity in as much as the calculation for employees has to be made on each pay period ( for non directors of a company ) - so a weekly paid employee will face a charge in any week where earnings exceed one fifty - second of the annual limit. It is therefore possible for a charge to Employees NI to arise on someone who earns below the limit on an annual basis but who has occasional payments above the weekly limit. A further complication is that you have an allowance per employer, unlike Income Tax where the allowance is split between employers via the person 's tax code. See also H.M. Stationery Office Collection A collection of British national insurance stamps in the British Library Philatelic Collections National Insurance Fund Beveridge Report Social security References Jump up ^ The Committee Office, House of Commons. `` www.parliament.uk : Select Committee on Social Security Fifth Report, the Contributory Principle : The relationship between tax and National Insurance ''. Publications.parliament.uk. Retrieved 21 May 2010. Jump up ^ `` National Insurance ''. GOV.UK. Retrieved 2018 - 05 - 11. Jump up ^ `` PAYE and payroll for employers ''. GOV.UK. Retrieved 2018 - 05 - 11. Jump up ^ `` HM Revenue and Customs receipts '' ( PDF ). hmrc.gov.uk. Archived from the original ( PDF ) on 21 November 2011. Retrieved 11 November 2011. Jump up ^ Report by the Government Actuary on the draft Social Security Benefits Up - rating Order 2013 and the draft Social Security ( Contributions ) ( Re-rating ) Order 2013. Archived 1 July 2013 at the Wayback Machine. Government Actuary 's Department, 2013. Retrieved 29 June 2013. Jump up ^ `` Ministry of Labour and Ministry of National Insurance : National Insurance Stamps, correspondence ''. nationalarchives.gov.uk. Retrieved 30 October 2011. Jump up ^ Kynaston, David ( 2007 ). A World to Build. London : Bloomsbury. p. 24. ISBN 9780747585404. Jump up ^ Department of the Official Report ( Hansard ), House of Commons, Westminster. `` www.parliament.uk : report on debate which refers to the phrase `` paying the stamp '' ``. Publications.parliament.uk. Retrieved 21 May 2010. CS1 maint : Multiple names : authors list ( link ) Jump up ^ `` Social Security Administration Act 1992 ''. Opsi.gov.uk. 6 April 1990. Retrieved 21 May 2010. Jump up ^ Seeley, Anthony ( 10 June 2014 ). `` National Insurance contributions : an introduction '' Check url = value ( help ). House of Commons Library. Retrieved 14 June 2014. Jump up ^ HM Treasury. `` 2011 Budget Report ( para 1.128 ) '' ( PDF ). Archived from the original ( PDF ) on 1 August 2011. Retrieved 26 March 2011. Jump up ^ http://nicecalculator.hmrc.gov.uk HMRC NI calculator Jump up ^ https://www.gov.uk/government/publications/income-tax-and-national-insurance-contributions-treatment-of-termination-payments/income-tax-and-national-insurance-contributions-treatment-of-termination-payments Jump up ^ `` HM Revenue & Customs : Do you need to top up your National Insurance contributions ? ''. Jump up ^ HM Revenue & Customs. `` HM Revenue & Customs : National Insurance Contributions ''. HM Revenue & Customs. Retrieved 8 August 2011. Jump up ^ Understanding the basic State Pension http://www.direct.gov.uk/en/Pensionsandretirementplanning/StatePension/Basicstatepension/DG_10014671 Jump up ^ `` Non-benefit credits : Overview : What are National Insurance credits ''. Jump up ^ `` National Insurance Number ''. Cabinetoffice.gov.uk. Archived from the original on 24 July 2012. Retrieved 21 May 2010. Jump up ^ http://www.hmrc.gov.uk/comp/notes12-1.pdf External links Wikimedia Commons has media related to National Insurance. Introduction to National Insurance, from UK government website Directgov HMRC Up to date national insurance rates tables National Insurance contribution rates from 1975 - 76, from the Institute for Fiscal Studies... Retrieved from `` https://en.wikipedia.org/w/index.php?title=National_Insurance&oldid=853730497 '' Categories : National Insurance Taxation in the United Kingdom Pensions and benefits in the United Kingdom Retirement in the United Kingdom Hidden categories : Webarchive template wayback links CS1 maint : Multiple names : authors list Pages with URL errors Wikipedia articles needing style editing from June 2015 All articles needing style editing Use British English from October 2013 Commons category with local link different than on Wikidata Use dmy dates from March 2012 Talk Contributions Contents About Wikipedia Français Русский Edit links This page was last edited on 6 August 2018, at 16 : 56 ( UTC ). Text is available under the Creative Commons Attribution - ShareAlike License ; additional terms may apply. By using this site, you agree to the Terms of Use and Privacy Policy. Wikipedia ® is a registered trademark of the Wikimedia Foundation, Inc., a non-profit organization. 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Question: when was national insurance introduced in the uk
Answer: 1911