National Insurance and tax after State Pension age
Stop paying National Insurance
Even if you’re still working, when you reach State Pension age you usually stop paying National Insurance contributions.
You can claim back National Insurance if you’ve overpaid.
If you’re self-employed
Your Class 2 National Insurance contributions will no longer be treated as paid. You stop paying Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age.
For example, you reach State Pension age on 6 September 2024. You’ll stop making Class 4 contributions from 6 April 2025 and pay your final Class 4 bill by 31 January 2026, together with your Income Tax.
You’ll still need to send a Self Assessment tax return for each year you work - even after you reach State Pension age.
If you’re an employee
If you continue working, show your employer proof of your age (a birth certificate or passport, for example) to make sure you stop paying National Insurance.
If you do not want your employer to see your birth certificate or passport, HM Revenue and Customs (HMRC) can send you a letter to show them instead.
The letter will confirm:
- you’ve reached State Pension age
- you do not need to pay National Insurance
You’ll need to write to HMRC explaining why you do not want your employer to see your birth certificate or passport.
National Insurance contributions and Employers Office
HM Revenue and Customs
BX9 1AN
You’ll be asked to send your birth certificate or passport for verification if HMRC does not have a record of your date of birth. Certified copies are accepted.
You can also show a certificate of age exception (CA4140) if you have one.