National Insurance and tax after State Pension age

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1. Overview

Most people stop paying National Insurance contributions after reaching State Pension age.

If you鈥檙e self-employed, your Class 2 National Insurance contributions will no longer be treated as paid. You stop paying Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age.

This page is also available聽in Welsh (Cymraeg).

You only pay Income Tax if your taxable income - including your private pension and State Pension - is more than your tax-free allowances (the amount of income you鈥檙e allowed before you pay tax).

You must contact HM Revenue and Customs (HMRC) if you think you should be paying tax.

2. Stop paying National Insurance

Even if you鈥檙e still working, when you reach State Pension age you usually stop paying National Insurance contributions.

You can claim back National Insurance if you鈥檝e overpaid.

If you鈥檙e self-employed

Your Class 2 National Insurance contributions will no longer be treated as paid. You stop paying Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age.

For example, you reach State Pension age on 6 September 2024. You鈥檒l stop making Class 4 contributions from 6 April 2025 and pay your final Class 4 bill by 31 January 2026, together with your Income Tax.

You鈥檒l still need to send a Self Assessment tax return for each year you work - even after you reach State Pension age.

If you鈥檙e an employee

If you continue working, show your employer proof of your age (a birth certificate or passport, for example) to make sure you stop paying National Insurance.

If you do not want your employer to see your birth certificate or passport, HM Revenue and Customs (HMRC) can send you a letter to show them instead.

The letter will confirm:

  • you鈥檝e reached State Pension age
  • you do not need to pay National Insurance

You鈥檒l need to write to HMRC explaining why you do not want your employer to see your birth certificate or passport.

National Insurance contributions and Employers Office
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You鈥檒l be asked to send your birth certificate or passport for verification if HMRC does not have a record of your date of birth. Certified copies are accepted.

You can also show a certificate of age exception (CA4140) if you have one.

3. Age-related tax allowances

Married Couple鈥檚 Allowance

You can claim the Married Couple鈥檚 Allowance if you鈥檙e married or in a civil partnership and at least one partner was born before 6 April 1935. It gets taken off your tax bill - the amount that鈥檚 deducted depends on your income.

Maintenance Payments Relief

You can get an allowance to reduce your tax bill for maintenance payments you make to an ex-spouse or civil partner if:

  • you or they were born before 6 April 1935
  • you鈥檙e separated or divorced and you鈥檙e making payments under a court order
  • the payments are for the maintenance of your ex-partner (as long as they have not re-married or formed a new civil partnership) or your children are under 21

How much you can get

For the 2024 to 2025 tax year, Maintenance Payments Relief can reduce your tax bill by the lower of the following:

  • 拢428 - where you make maintenance payments of 拢4,280 or more a year
  • 10% of the money you鈥檝e actually paid - where you make payments of less than 拢4,280 a year

You cannot claim a tax reduction for any voluntary payments you make.

4. Claim back tax or National Insurance

National Insurance refunds

You can claim back any overpaid National Insurance.

Tax refunds

You can claim a tax refund if you鈥檝e:

  • had too much deducted from your pension
  • overpaid through your job

If you complete a tax return, you can also correct mistakes and claim a refund via Self Assessment.

Claiming back tax on savings interest

If you鈥檙e on a low income, you may be able to get tax-free interest or get some tax back from interest on your savings.