Marginal and average combined rates of employee and employer National Insurance contributions, 2024–25

The tax penalty on employment

Are preferential tax rates for the self-employed justified?

Lower headline tax rates on self-employment than on employment aren’t justified by differences in benefits or employment rights, and are poorly targeted at improving investment incentives.

The distributional impact of National Insurance contributions (2024–25)

Forecast revenue from National Insurance contributions in Great Britain by source, 2023–24