Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Just out of NIC

13 March 2012 / Richard Curtis
Issue: 4345 / Categories: Comment & Analysis , Business , Employees , Income Tax
Does entitlement to pay National Insurance contributions make sense, asks RICHARD CURTIS


  • Is the economy relying on part-time jobs?
  • A comparison of Class 1 and Class 3 NIC liabilities.
  • The entitlement to voluntarily pay Class 2 NICs.
  • The payment of UK NICs while abroad.

You’re a lucky guy or gal aren’t you? You’re working in tax and tax is sexy. You get to apply your specialist knowledge for a variety of clients sometimes in straightforward ways and sometimes in rather trickier and let’s hope rather more remunerative ways.

You probably wear nice clothes and you work in a warm centrally-heated or cool air-conditioned office depending on the time of year.

And as I’m increasingly fond of saying it seems (like death) that there’s not much chance of our favourite topic being abolished anytime soon. Cushty!

If you have...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon