Class 1 National Insurance contributions (NICs) National Insurance contributions UK government website GOV UK web site National Insurance contributions National Insurance contributions National Insurance contributions the employer, not employee UK government website National Insurance contributions National Insurance contributions Class 1 and 1B National Insurance contributions have to pay as much as 13.8% UK government website 13.8% NI full guide to National Insurance rates and categories full guide to current NI rates and categories UK government website Class 1 secondary National Insurance contributions (NICs)