Apply to HM Revenue and Customs (HMRC) if you want to defer (delay) paying your National Insurance contributions.

You might want to defer paying your contributions to avoid overpaying because you have several jobs. You’ll pay what’s due after the end of the tax year.

You can defer if you’re both employed and self-employed or you’re an employee with more than one job.

You’re employed and self-employed

You can defer Class 2 contributions for the 2014 to 2015 tax year if you’re likely to earn £805 or more a week as an employee.

You can defer Class 4 contributions if you’re likely to pay more than £3,197.56 for your Class 1, 2 and 4 contributions.

How to defer

Send form CA72B to HMRC before the deadline. The address is on the form.

For the 2014 to 2015 tax year you must apply before 5 April 2015. If you apply after this date HMRC will only let you defer your Class 4 contributions.

Previous tax years

You’ve missed the deadline for Class 2 for the 2013 to 2014 tax year, but you can still apply to defer Class 4 using form CA72B for 2013 to 2014.

For any other tax year - you’ve missed the deadline, but you may be able to claim a refund from HMRC.

You have more than one job

You can defer Class 1 contributions if you’re an employee with more than one job and one of the following applies:

  • you pay Class 1 with more than one employer
  • you earn £805 or more from one job or £946 or more from 2 jobs over the tax year

How to defer

Send form CA72A before 14 February 2015. The address is on the form.

Deferment Services Helpline
0300 0560 631
Monday to Thursday, 8am to 5pm
Fridays, 8am to 4:30pm
Find out about call charges.

Paying deferred National Insurance

At the end of the tax year HMRC will look at your National Insurance record and check if you’ve paid enough contributions. If you owe money they’ll write to you with the amount you need to pay.

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