Employer NI on Statutory Pay and Redundancy (2026/27)
Employer NI is due on statutory maternity and sick pay but not on redundancy up to £30,000. See what you can recover and the 92% and 108.5% rules.
Benefits and statutory pay
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Class 1B NI and PAYE Settlement Agreements (2026/27)
Class 1B NI is 15% on items in a PAYE Settlement Agreement, due by 22 October. See what a PSA covers, how the bill is worked out and when to use one.
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Class 1A National Insurance 2026/27: Rate and Deadlines
Class 1A NI is 15% on work benefits like company cars and medical cover. See what counts, the P11D(b) and 22 July deadlines, examples and a calculator.