On this page, we look at how National Insurance is charged on employment benefits (sometimes called benefits-in-kind) and other payments you receive from your employer other than your normal salary or hourly wage.

If you are employed part-time and only work a few hours a week, you may not earn enough to pay any class 1 National Insurance contributions (NIC). If you are asked to work more hours, you may be worried about the effect on your National Insurance liability. Here we look at the National Insurance ...

Most employees pay National Insurance contributions (NIC) before they get their wages. On this page, we explain National Insurance issues that you might come across as an employee.

The traditional view of an apprentice might be a young person learning alongside an experienced tradesman, for example a plumber in the construction industry. However, nowadays, apprenticeships can offer a gateway into a variety of careers. Here we look at apprenticeships, pay and tax in ...

There are many different kinds of internship available. You will need to look at the agreement you have with the provider of the internship to see what your status is and what rights you have: for example, you may be employed or be a volunteer, undertaking unpaid work. An internship is ...

On this page, we look at the tax position of training that your employer provides for you. Depending on the type of contract you have, payments made for your training and associated expenses may or may not be taxable.