National Insurance
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 earning more than £183 a week and under State Pension age - 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 more than £6,475 a year. If you’re earning less than this, you can choose to pay voluntary contributions to fill or avoid gaps in your National Insurance record |
| 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 £9,501 or more a year |
See the current rates for Class 1, 2 and 4 contributions.