Chapter EIM76002

Published date22 May 2014
Record NumberEIM76002
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
National Insurance

Most people between 16 and the State Pension age pay contributions into the National Insurance scheme. These contributions enable individuals to claim National Insurance benefits, such as the State Pension.

There’s a brief summary of the classes of National Insurance contributions at NIM00002 in the National Insurance Manual.

Contributory benefits

These are the benefits in the social security system that depend on the payment of National Insurance contributions, for example, the State Pension.

Non-contributory benefits

These are social security benefits that do not depend on the payment...

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