Tolley's National Insurance Contributions 2026-27
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Commentary
This edition of Tolley’s National Insurance Contributions has
been fully updated to include relevant tax, employment and National Insurance
legislation up to and including the Social Security (Contributions) (Amendment
No. 2) Regulations 2026 (SI 2026/294), along with previous amendments to NIC
legislation and regulations. Recent years have seen significant changes to the
NIC system, a number of which were introduced part way through the year. This
edition includes reference to each of these, including all the latest NIC rates
and changes. Worked examples have also been added and updated. As well as recent
case law developments relating to National Insurance, updated details of
National Insurance forms, leaflets and other relevant guidance has also been
included.
been fully updated to include relevant tax, employment and National Insurance
legislation up to and including the Social Security (Contributions) (Amendment
No. 2) Regulations 2026 (SI 2026/294), along with previous amendments to NIC
legislation and regulations. Recent years have seen significant changes to the
NIC system, a number of which were introduced part way through the year. This
edition includes reference to each of these, including all the latest NIC rates
and changes. Worked examples have also been added and updated. As well as recent
case law developments relating to National Insurance, updated details of
National Insurance forms, leaflets and other relevant guidance has also been
included.
Contributors
| Ros Hendren | Author |
