National Insurance Contributions 2018/2019 Class 1- Employed
Employees (and therefore employers) start paying Class 1 NIC from when an employee is 16 or over (if sufficient earnings).
Employees Class 1 NIC stop when they reach their state pension age (the date they are entitled to receive the basic state pension).
Most employees pay ‘contracted in’ rates i.e. the employee will accrue entitlement to the basic state pension and additional state pension. This is an extra amount of money an individual may receive in addition to the basic state pension, it is based on National Insurance contributions that have been paid.