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a pay slip showing 'National insurance contributions' scattered with British pound coins.
Updated on 6 April 2026

National Insurance for employees

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.

a desk with various books, a rolled up scroll and a construction hat.
Updated on 6 April 2026

Apprentices

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 ...

a message board with the words 'INTERNS WANTED' pinned to it,  across the desk various stationary can be seen and a clock.
Updated on 6 April 2026

Interns

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 ...

a number of cogs, with different words engraved on them, such as 'SKILL TRAINING', 'LEARNIN'G', 'EDUCATION', KNOWLEDGE'
Updated on 6 April 2026

Training

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.

Close up of a British army uniform, a poppy and a UK flag patch
Updated on 6 April 2026

Armed forces: special allowances and expenses

In addition to your regular pay, the armed forces also pay some of the costs you incur as a result of doing your job. Here we look at the tax implications of these additional payments. 

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