National Insurance Contributions: An Introduction
http://www.parliament.uk/briefing-papers/SN04517.pdf
This note provides an introduction to the national health insurance system in the United Kingdom including the rates of contributions by employees and employers, the “pay as you go” basis under which the system operates, and the contributory principle or the connection between contributions and entitlements. The last section examines the issue of whether to integrate contributions into the income tax system. From the Library of the House of Commons
