You pay National Insurance contributions to qualify for certain benefits and the State Pension . You need a National Insurance number before you can start paying National Insurance contributions. This page is also available in Welsh (Cymraeg) . Who pays National Insurance You pay mandatory National Insurance if you’re 16 or over and are either: an employee earning more than £242 per week from one job self-employed and making a profit of more than £12,570 a year You can also see rates and thresholds for previous tax years . You do not pay National Insurance, but still qualify for certain benefits and the State Pension, if you’re either: an employee earning between £123 and £242 a week from one job self-employed and your profits are between £6,725 and £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 contributions. National Insurance classes There are different types of National Insurance ( known as ‘classes’ ). The type you pay depends on your employment status and how much you earn. When you stop paying If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age . If you’re self-employed you stop paying: Class 2 National Insurance when you reach State Pension age Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

You have a National Insurance number to make sure your National Insurance contributions and tax are recorded against your name only. It’s made up of letters and numbers and never changes. You can find your National Insurance number: on your payslip on your P60 on letters about your tax, pension or benefits in the National Insurance section of your personal tax account You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it. Who uses your National Insurance number These organisations need to know what your number is: HM Revenue and Customs ( HMRC ) your employer the Department for Work and Pensions (which includes Jobcentre Plus and the Pension, Disability and Carers Service), if you claim state benefits, or in Northern Ireland the Department for Social Development your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive Electoral Registration Officers (to check your identity when you register to vote) the Student Loans Company, if you apply for a student loan your pension provider if you have a personal or stakeholder pension your Individual Savings Account ( ISA ) provider, if you open an ISA authorised financial service providers who help you buy and sell investments like shares, bonds and derivatives - you can check if your provider is authorised Veterans UK To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it. Proving your National Insurance number You can use your personal tax account to: view, save or print a letter confirming your National Insurance number save your National Insurance number to your Apple Wallet - if you have an Apple device If you do not have a personal tax account, you can: set up an account contact HMRC to ask for a letter confirming your National Insurance number

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 rates for most people for the tax year 2023 to 2024 are: Your pay Class 1 National Insurance rate £242 to £967 a week (£1,048 to £4,189 a month) 12% Over £967 a week (£4,189 a month) 2% You’ll pay less if: you’re a married woman or widow with a valid ‘certificate of election’ you’re deferring National Insurance because you’ve got more than one job 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 between £6,725 and £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: director of a limited company landlord running a property business share fisherman , for example you’re working on a British fishing boat but not under a contract of service You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table. Class 1: employees Class 2: self-employed Class 3: voluntary contributions Basic State Pension Yes Yes Yes Additional State Pension Yes No No New State Pension Yes Yes Yes New Style Jobseeker’s Allowance Yes No No Contribution-based Employment and Support Allowance Yes Yes No Maternity Allowance Yes Yes No Bereavement Support Payment Yes Yes No Class 4 contributions paid by self-employed people with a profit of £12,570 or more do not count towards state benefits.

Help if you're not working

Your benefits could be affected if there are gaps in your National Insurance record. National Insurance credits can help to avoid gaps in your record and protect your benefits. You can get credits if you cannot pay National Insurance contributions, for example, if: you’re unable to work due to illness you’re caring for someone If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions .

Change of circumstance

You must tell HM Revenue and Customs ( HMRC ) if you: change your personal details , for example your name, address or marital status start being self-employed stop being self-employed

National Insurance: introduction

Q: National Insurance classes

The class you pay depends on your employment status and how much you earn. National Insurance class Who pays Class 1 Employees under State Pension age earning more than £242 a week from one job - they’re automatically deducted by your employer Class 1A or 1B Employers pay these directly on their employee’s expenses or benefits Class 2 Self-employed people earning profits of £12,570 or more a year Class 3 Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record Class 4 Self-employed people earning profits of £12,570 or more a year See the current rates for Class 1, 2 and 4 contributions.

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

Who pays National Insurance

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning more than £242 per week from one job
self-employed and making a profit of more than £12,570 a year

You can also see rates and thresholds for previous tax years.

You do not pay National Insurance, but still qualify for certain benefits and the State Pension, if you’re either:

an employee earning between £123 and £242 a week from one job
self-employed and your profits are between £6,725 and £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 contributions.

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

The type you pay depends on your employment status and how much you earn.

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age
Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

View a printable version of the whole guide

National Insurance: introduction

Overview

Who pays National Insurance

National Insurance classes

When you stop paying

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National Insurance: introduction

Overview

Who pays National Insurance

National Insurance classes

When you stop paying

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