All taxes
Tax 2 of 8
National Insurance Contributions
Monthly
£14bn
Share of receipts
21.7%
Per household
£467
Per person
£206
Trend
+£3.0bn (27%) since 2019
exact ONS/HMRC/MHCLG/PSS fields
What it buys
State Pension record
Contributory benefits
NHS allocation
Every worker earning above the primary threshold, plus every employer with a payroll.
Inside the £14bn
exact ONS/HMRC/MHCLG/PSS fields
Employer contributions
£7.9bn56.4% · £263/household
- Class 1 secondary
- Payroll levy
Employee contributions
£5.3bn37.9% · £177/household
- Class 1 primary
Self-employed and voluntary
£0.8bn5.7% · £27/household
- Class 2
- Class 4
- Voluntary Class 3
Employee NICs were cut from 12% to 8% during 2024, reducing receipts even as wages grew.
Employers pay secondary Class 1 contributions on top of every salary.
NICs flow into the National Insurance Fund, which is legally separate from general taxation.