National Insurance: introduction
How much you pay
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 测辞耻鈥檙别 employed
You pay Class 1 National Insurance contributions.
The Class 1 National Insurance rates for most people for the 2024 to 2025 tax year are:
| Your pay | From 6 April 2024 to 5 April 2025 |
|---|---|
| 拢242 to 拢967 a week (拢1,048 to 拢4,189 a month) | 8% |
| Over 拢967 a week (拢4,189 a month) | 2% |
You鈥檒l pay less if:
- 测辞耻鈥檙别 a married woman or widow with a valid 鈥榗ertificate of election鈥�
- 测辞耻鈥檙别 deferring National Insurance because you鈥檝e got more than one job
Employers pay a different rate of National Insurance depending on their employees鈥� 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 测辞耻鈥檙别 a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.
If 测辞耻鈥檙别 self-employed
You pay Class 4 National Insurance, depending on your profits. Most people pay through Self Assessment.
If your profits are 拢6,725 or more, your Class 2 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 拢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 测辞耻鈥檙别 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 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鈥檝e filed your Self Assessment tax return.
Directors, landlords and share fishermen
There are different National Insurance rules if 测辞耻鈥檙别 a:
- director of a limited company
- landlord running a property business
- share fisherman, for example 测辞耻鈥檙别 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鈥檝e overpaid.