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National insurance and health insurance contributions

These are compulsory payments governed by rules separate from income tax, related to the social security and health systems.

National insurance operates allowances and pensions according to eligibility, for example in childbirth, disability and unemployment. Health insurance contributions are related to funding the health system. This does not mean every medical service is provided without additional payment. The liability depends among other things on age, status and the type of income; workers, self-employed and those not working may have different rules. Children and teenagers have relevant arrangements and exemptions — do not automatically apply an adult’s calculation to them.

If a sample pay slip shows two different deductions for national insurance and for health, record each one once. Do not add the total amount of both again.

Are national insurance contributions and income tax the same charge?

National Insurance · Health Insurance Contributions ↗

Check your understanding

Are national insurance contributions and income tax the same charge?

  • No, these are different charge systems
  • Yes, always the same percentage
  • Both are just a bank fee
Answer and explanation

No, these are different charge systems. These are separate charges. Check the rates according to status and year.

Continue learning

Where do our taxes go? — A tax is a compulsory payment collected by law and helps finance public activities and services.

VAT: the price before and after — Value added tax is a tax on transactions that are liable for it. In the consumer price it is usually already included.

Gross, net and tax brackets — Gross is the amount before deductions; net is the amount that remains after the relevant deductions.

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