Which entity is required to pay National Insurance contributions for employees?

Employers are required to pay National Insurance contributions on behalf of their employees as part of their payroll obligations. These contributions fund various social security benefits within the UK, such as the state pension and other welfare benefits. The employer's National Insurance contributions are usually calculated based on the employees' earnings and are an important component of the overall cost of employment.

While employees also make their own National Insurance contributions based on their earnings, the obligation for employers to contribute is a distinct requirement that reflects their responsibility toward employee welfare and benefits. The government does not directly pay these contributions for employees; rather, it collects contributions from both employees and employers to ensure the social security system is funded. Thus, it is the employers who hold the obligation to ensure these contributions are made.