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 £866 or more per week from one job over the tax year
- you earn £1,023 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 £157 and £866 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 2018 if you’re employed
- 31 January 2018 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