National Insurance classes

The class you pay depends on your employment status and how much you earn. See the current rates for Class 1, 2 and 4 contributions.

If you’re employed

Your employer will automatically deduct Class 1 contributions from your pay if you’re both:

  • under State Pension age
  • earning more than £242 a week from one job

Class 1A and Class 1B are only paid by employers on their employees’ expenses or benefits.

If you earn £242 a week or less from one job

You can choose to pay voluntary Class 3 contributions to cover gaps in your National Insurance record.

If you’re self-employed

The class you pay depends on your profits. If your profits are:

  • more than £12,570 a year, you pay Class 2 and Class 4 contributions
  • from £6,725 to £12,570, Class 2 contributions are treated as having been paid to protect your National Insurance record – this means you do not have to pay anything
  • less than £6,725, you do not have to pay anything but you can choose to pay voluntary Class 2 contributions to avoid gaps in your National Insurance record

If you’re not working

You can choose to pay voluntary Class 3 contributions to cover gaps in your National Insurance record.