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

You need a National Insurance number to make sure your National Insurance contributions and tax are recorded against your name only.

Who pays National Insurance

You pay mandatory National Insurance if 测辞耻鈥檙别 16 or over and are either:

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

You usually do not pay National Insurance, but may still qualify for certain benefits and the State Pension, if 测辞耻鈥檙别 either:

• an employee earning from 拢123 to 拢242 a week from one job
• self-employed and your profits are 拢6,725 or more a year

Your contributions are treated as having been paid to protect your National Insurance record.

National Insurance classes

There are different types of National Insurance (known as 鈥榗lasses鈥�).

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

When you stop paying

If 测辞耻鈥檙别 employed, you stop paying Class 1 National Insurance when you reach State Pension age.

If 测辞耻鈥檙别 self-employed you stop paying Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age.

You have a National Insurance number to make sure your National Insurance contributions and tax are recorded against your name only.

Your National Insurance number remains the same for life. It鈥檚 made up of 2 letters, 6 numbers and a final letter.

You鈥檒l usually get a letter confirming your National Insurance number shortly before your 16th birthday. This will be sent to the address HMRC has for you.

If you need your National Insurance number

Your National Insurance number will be on tax-related documents like your payslip or P60. You can also get a letter with it on and find your National Insurance number online.

If you鈥檝e never had a National Insurance number

You can apply for a National Insurance number if you鈥檝e never had one.

Keeping your National Insurance number safe

To prevent identity fraud, do not share your National Insurance number with anyone who does not need it.

These organisations may 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
• Veterans UK

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 测辞耻鈥檙别 employed

Your employer will automatically deduct Class 1 contributions from your pay if 测辞耻鈥檙别 both:

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

If you earn less than 拢242 a week from one job

If you earn from 拢123 to 拢242 a week from one job, you do not usually pay National Insurance but may still qualify for certain benefits and the State Pension.

If you earn less than 拢123 a week from one job, you can choose to pay voluntary Class 3 contributions to cover gaps in your National Insurance record.

If 测辞耻鈥檙别 self-employed

The class you pay depends on your profits.

If your profits are 拢6,725 or more a year

Class 2 contributions are treated as having been paid to protect your National Insurance record. This means you do not have to pay Class 2 contributions.

If your profits are more than 拢12,570 a year, you must pay Class 4 contributions.

If your profits are less than 拢6,725 a year

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 测辞耻鈥檙别 not working

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

The amount of National Insurance you pay depends on your employment status and how much you earn.

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:

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

National Insurance contributions count towards the benefits and pensions in the table.

If 测辞耻鈥檙别 self-employed and make a profit of more than 拢12,570 a year, you pay Class 4 contributions. These do not count towards state benefits or pensions.

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:

• 测辞耻鈥檙别 unable to work due to illness
• 测辞耻鈥檙别 caring for someone

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