National Insurance: introduction
National Insurance classes
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 you’re employed
Your employer will automatically deduct Class 1 contributions from your pay if you’re both:
- under State Pension age
- earning more than £242 a week from one job
Class 1A and Class 1B are only paid by employers on their employees’ expenses or benefits.
If you earn less than £242 a week from one job
If you earn from £123 to £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 £123 a week from one job, you can choose to pay voluntary Class 3 contributions to cover gaps in your National Insurance record.
If you’re self-employed
The class you pay depends on your profits.
If your profits are £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 £12,570 a year, you must pay Class 4 contributions.
If your profits are less than £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 you’re not working
You can choose to pay voluntary Class 3 contributions to cover gaps in your National Insurance record.