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Posted Tue, 23 Aug 2022 16:53:57 GMT by CJi022
Hello, I was checking my National Insurance record via Government Gateway and found that my employer's contributions are not included in the yearly totals (it just shows my contributions deducted from salary through PAYE). I can see employer contributions on my monthly payslips but not on the HMRC online personal tax account. My question is where do my employer's NI contributions go and does it factor into the State Pension I will receive upon retirement? Thanks in advance.
Posted Tue, 30 Aug 2022 13:31:17 GMT by CJi022
Since I didn't receive an answer here, I called in again today and got through to the HMRC National insurance helpline (0300 200 3500). For others benefit, here is their answer: National insurance contributions from the employer are not shown on the NI record within the Personal tax account on GOV.UK. They are only visible on payslips. Employer contributions do not count towards the State Pension you receive upon retirement. I still have not found out where these employer contributions go if not towards the employee's State Pension.
Posted Mon, 05 Sep 2022 14:50:52 GMT by HMRC Admin 2
Hi,

As long as the National Insurance category letter shown on your payslip is ‘A’ then primary Class 1 (employee) National Insurance and secondary Class 1 (employer) National Insurance is being paid.  

Class 1 primary goes into the National Insurance Fund, some of which is used to fund the NHS  and is used to calculate pension and benefit entitlement.

National Insurance: introduction

Class 1 secondary also goes into the National Insurance Fund, however this is not taken into account when calculating pension and benefit entitlement.

Great Britain National Insurance Fund Account for the year ended 31 March 2021

Thank you.
 

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