Defer your National Insurance

Employees with more than one job may be able to defer (delay) paying Class 1 National Insurance.

You can do this if you pay Class 1 National Insurance with more than one employer and either:

  • you earn £967 or more per week from one job over the tax year
  • you earn £1,209 or more per week from 2 jobs over the tax year

If your application to defer payment is successful, you’ll pay a reduced rate of 2% on your weekly earnings between £242 and £967. You’ll pay this instead of the standard rate in one of your jobs (or multiple jobs if you have more than 2).

If you’re 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 

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

If you’re allowed to defer 

HMRC will let you know:

  • who you’ll 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 ‘certificate of deferment’)

HMRC will not give your employers any information about your other jobs. 

If you’re not allowed to defer 

HMRC will write to you to tell you why.

If your circumstances change

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

  • any job ends or starts
  • you move home

At the end of the tax year

You may have to pay National Insurance at the end of the tax year, even if you’re able to defer payment. HMRC will check if you’ve paid enough National Insurance and write to you if you owe anything.

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

National Insurance Contributions and Employer Office
HM Revenue and Customs
BX5 5BD

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

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