Voluntary National Insurance contributions can be paid to plug gaps in your contributions record.
To receive the full single-tier pension (which is payable to individuals who reach state pension age on or after 6 April 2016), an individual needs 35 qualifying years.
Following the Spring Budget, the National Insurance treatment of the self-employed hit the headlines
The £2,000 "employment allowance"introduced in 2014/15 continues to be available for 2015/16. Note that this allowance provides relief from paying employers NIC on the first £2,000 of inputs. The £2,000 allowance is set against employers NIC on a increasing basis during the tax year.
