Tolley’s National Insurance Contributions 2025-2026 is fully updated to include: Relevant tax, employment and National Insurance legislation up to the National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 and associated NIC regulations; Revised NIC rates and worked examples for 2025-26, taking account of the changes in secondary (employer) NIC rates and the Employment Allowance; Recent case law developments relating to National Insurance; Overseas updates, in relation to employee global mobility matters; Details of additional employer NIC reliefs for specific employee roles, including those announced at ‘special tax sites’ such as freeports and investment zones; Updates in relation to the treatment of payments made to specific categories of worker, including status or categorisation issues, ‘IR35’ rules, and payments made via employment agencies.