HMRC has released a National Insurance Contributions (NICs) tool which claims to provide an estimate of how changes to the NICs Primary Thresholds from 6 July 2022 will affect the amount of NICs that individual taxpayers will pay. It is of extremely limited application to practical situations.

While the tool gives a headline saving (or cost in some cases) we think that our guides, as below are much more useful and can actually help plan the optimal remuneration package.

We have the following calculators and guides which can help you calculate the NIC costs and plan the optimum salary and dividend combination.

Salary or salary plus dividend combinations calc

Salary v dividend: tax calc

Do I pay a salary or dividend? 2022/23

External link

Estimate how the National Insurance contributions changes will affect you

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