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Employees with more than one job may be allowed to defer (delay) paying Class 1 National Insurance on their other jobs.

Deferring payment may help you avoid paying too much National Insurance over the tax year. This is because there鈥檚 a limit on the amount of Class 1 National Insurance employees with more than one job have to pay.聽

If you鈥檙e allowed to defer your payments, you鈥檒l pay:

• a reduced rate on some of your earnings

• anything you still owe at the end of the tax year if you鈥檝e not paid enough National Insurance

How to qualify

You must pay Class 1 National Insurance with more than one employer and earn over a certain amount.

If you have 2 jobs, over the tax year you鈥檒l need to earn:

• 拢967 or more per week from one job
• 拢242 or more per week in your second job

If you have more than 2 jobs, over the tax year you鈥檒l need to earn:

• 拢1,209 or more per week from 2 of those jobs
• 拢242 or more per week in your other jobs

If you鈥檙e allowed to defer payment, you鈥檒l pay a reduced rate of 2% on your weekly earnings between 拢242 and 拢967. You鈥檒l pay this instead of the standard rate in one of your jobs (or multiple jobs if you have more than 2).

If you鈥檙e self-employed

You cannot defer Class 4 contributions.

You may be able to claim a refund for previous tax years.

How to apply

To apply for the tax year 6 April 2024 to 5 April 2025, read the guidance notes and send form CA72A.

HM Revenue and Customs (HMRC) must receive your application by 14 February 2025.

After you apply聽

HMRC will consider your application and may ask you to send payslips.

If you鈥檙e allowed to defer聽

HMRC will let you know:

• who you鈥檒l have to pay Class 1 National Insurance contributions with (your main employer)
• which employers you can pay Class 1 National Insurance contributions at the reduced rate of 2% with (and will send those employers a 鈥榗ertificate of deferment鈥� telling them to deduct Class 1 National Insurance at the reduced rate)

If you鈥檙e not allowed to defer聽

HMRC will write to you to tell you why.

If your circumstances change

If you鈥檙e allowed to defer, you must tell HMRC if your circumstances change, for example if:

• any job ends聽

• you start another job

• you move home

This is so you pay the correct rate of National Insurance on all your jobs.

At the end of the tax year

HMRC will check if you鈥檝e paid enough National Insurance and write to you if you owe anything.

To pay, send your payment slip and a cheque to HMRC:

If you do not have a payment slip, include a letter with:

• your name, address and telephone number
• your National Insurance number
• the amount you鈥檙e paying