How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions.

The Class 1 National Insurance rates for most people for the 2023 to 2024 tax year are:

Your pay From 6 April 2023 to 5 January 2024 From 6 January 2024 to 5 April 2024
£242 to £967 a week (£1,048 to £4,189 a month) 12% 10%
Over £967 a week (£4,189 a month) 2% 2%

You’ll pay less if:

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions.

If you’re a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.

If you’re self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

If your profits are from £6,725 to £12,570 a year, your contributions are treated as having been paid to protect your National Insurance record.

You may be able to pay voluntary contributions to avoid gaps in your National Insurance record if you:

  • have profits of less than £6,725 a year from your self-employment
  • have a specific job (such as an examiner or business owner in property or land) and you do not pay Class 2 National Insurance through Self Assessment

If you have gaps and do not pay voluntary contributions, this may affect the benefits you can get, such as the State Pension.

If you have a specific job and you do not pay Class 2 National Insurance through Self Assessment, you need to contact HM Revenue and Customs (HMRC) to arrange a voluntary payment.

If you’re employed and self-employed

You might be an employee but also do self-employed work. In this case your employer will deduct your Class 1 National Insurance from your wages, and you may have to pay Class 2 and 4 National Insurance for your self-employed work.

How much you pay depends on your combined wages and your self-employed work. HMRC will let you know how much National Insurance is due after you’ve filed your Self Assessment tax return.

Directors, landlords and share fishermen

There are different National Insurance rules if you’re a:

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.