Employees with more than one job may be able to defer (delay) paying Class 1 National Insurance.

You can do this if any of the following apply:

  • you pay Class 1 National Insurance with more than one employer
  • you earn £827 or more per week from one job over the tax year
  • you earn £982 or more per week from 2 jobs over the tax year

You’ll usually pay a reduced rate of 2% on your weekly earnings between £155 and £827 in one of your jobs (instead of the standard rate of 12%).

If you’re self-employed

You can’t defer Class 4 contributions any more.

You may be able to claim a refund for previous tax years.

How to defer

Send form CA72A before :

  • 14 February 2016 if you’re employed
  • 31 January 2016 if you’re self-employed

Paying deferred National Insurance

HM Revenue and Customs (HMRC) will check if you’ve paid enough National Insurance at the end of the tax year, and they’ll write to you if you owe anything.

To pay, send your payslip and a cheque to HMRC. If you don’t have a payslip, include a letter with the following information:

  • name, address, telephone number
  • your National Insurance number
  • the amount you’re paying