- Project plans
- Project activities
- Legislation and standards
- Industry context
- Specialist wikis
Last edited 24 Feb 2021
- Basic state pension.
- Additional state pension.
- New state pension.
- Contribution-based jobseeker’s allowance.
- Contribution-based employment and support allowance.
- Maternity allowance.
- Bereavement support payment.
NI is paid by people aged 16 or over, who have a NI number and their earnings are above a certain threshold.
Throughout their working life, each person has a NI number comprising letters and numbers which ensures their contributions are credited only to their name. The number can be found on their payslips, P60 forms, letters from HMRC, pensions and benefits, and in their personal tax account.
NI numbers are used by HM Revenue and Customs (HMRC), employers, the Department for Work and Pensions, local councils and so on for electoral registration purposes, student loans, pensions, ISAs and so on.
There are a number of different types of NI depending on a person’s employment status, their earnings and whether they have any gaps in their National Insurance record:
- Class1 National Insurance is paid by people in employment earning above a threshold. The contributions are automatically deducted from wages by employers.
- Class 1A or 1B National Insurance are paid by employers directly on their employee’s expenses or benefits.
- Class 2 National Insurance is paid by self-employed people earning above a threshold. Those earning below the threshold can choose to pay voluntary contributions.
- Class 3 National Insurance are voluntary contributions that can be paid by individuals to fill or avoid gaps in their NI contributions record.
- Class 4 National Insurance is paid by the self-employed people earning above a threshold.
Individuals are normally sent their National Insurance number automatically in the three months before their 16th birthday as long as they live in the UK; and a parent has submitted a Child Benefit claim on their behalf.
 Related articles on Designing Buildings Wiki
- Capital gains tax.
- Construction industry scheme.
- Construction recruitment agency.
- Hourly rate.
- Human resource management in construction.
- Payroll companies.
- Tax relief.
- Umbrella companies.
 External references
Featured articles and news
Training reflects updated guidance in BSRIA BG 29/2021.
Complete list of 2021 winners now available.
Recognising past and present role models for the future.
So why not write something?
LETI publishes guidance for energy efficient home retrofits.
Predictions about adequate post-pandemic IAQ in non-domestic buildings.
Government publishes plans to 'build back greener'.
The contentious nature of claims associated with cladding, fire safety and EWS1 forms.
ECA comments on low-carbon heating systems initiative and Heat and Buildings Strategy.