It’s a direct tax on your employment, and if you are self employed then you also have to pay it. Likewise if you have options/shares as part of remuneration it

It’s a direct tax on your employment, and if you are self employed then you also have to pay it. Likewise if you have options/shares as part of remuneration it is often specified that the employee pays the employers NI for it. Honestly it’s just a cheeky way for the govt to hide income taxes. Why not include business rates? Because it’s not linked to the employees salary. It doesn’t change based on the employees salary.