Making sure you've stopped paying National Insurance

You pay National Insurance contributions throughout your working life. They build up your entitlement to the State Pension and to certain social security benefits. The type and level of contributions you pay depends on how much you earn and whether you're employed or self-employed. You stop paying them when you reach State Pension age.

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National Insurance contributions up to State Pension age

If you work - either as an employee or self-employed - and your earnings are over a certain level you pay National Insurance contributions. You pay them from age 16 until you reach State Pension age.

If you're employed you pay Class 1 National Insurance contributions as a percentage of your earnings. If you're self-employed you pay Class 2 contributions at a flat weekly rate and Class 4 contributions annually, as a percentage of your taxable profits.

National Insurance - the basics

Changes to State Pension age

State Pension age is the earliest age you can get your State Pension and depends on your date of birth. State Pension age is rising to keep pace with increases in life expectancy. To find your State Pension age use the link below.

State Pension calculator on GOV.UK (Opens new window)

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What happens at State Pension age?

Once you're over State Pension age you don't have to pay Class 1 or Class 2 National Insurance contributions. If you carry on working as an employee you'll only have to pay Class 1 National Insurance contributions on any earnings that were due to be paid to you before you reached State Pension age.

If you continue in employment

If you stay in employment after State Pension age you'll need to provide your employer with proof that you've reached this age. This will allow your employer to stop deducting National Insurance contributions from your earnings. You can do this by showing them either of the following:

  • birth certificate
  • passport

If you continue in self-employment

If you stay in self-employment after you reach State Pension age you should no longer pay Class 2 National Insurance contributions. However, you may still have to pay Class 4 National Insurance contributions. These are an annual charge and you may still have to pay them on any taxable profits for the year in which you reach State Pension age. You won't have to pay them from the beginning of the following tax year.

Certificate of age exception

The Pension Service issues a pack to customers approaching State Pension age giving information on age exception. If you tell them that you're carrying on working when you claim your State Pension, a certificate of age exception will be sent automatically by the Pension Service. If you don't get a certificate, for example, if you put off claiming State Pension, you can give your employer other evidence of your date of birth. This can be:

  • your birth certificate
  • passport

If there is sensitive information on either your birth certificate or passport that you don't want your employer to see please write to HMRC at the address below, advising why you're unable to use your birth certificate or passport as proof of age and HMRC will supply you with a letter if you have reached State Pension age.

HM Revenue & Customs
National Insurance Contributions and Employer Office
Individual Caseworker
Benton Park View
Longbenton
Newcastle upon Tyne, NE98 1ZZ

HMRC will ask to see your birth certificate or passport (certified copies are accepted) if they do not hold a verified date of birth on their records and the date of birth cannot be verified by the Pension Service.

More on tax if you carry on working and get a pension

More on tax if you're self-employed and getting a pension

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If you think you've overpaid National Insurance contributions

You might find you've overpaid National Insurance contributions in certain situations. For example:

  • you carried on working after State Pension age and your employer continued to deduct Class 1 National Insurance contributions from your salary
  • you paid Class 4 National Insurance contributions on profits from self-employment for a tax year after the one in which you reached State Pension age
  • you paid Class 2 National Insurance contributions as a self-employed person when your earnings were below the Small Earnings Exception limit or you were over State Pension age

If you think you may have overpaid read the separate guide below on how to claim back overpaid National Insurance contributions.

Claiming back overpaid National Insurance contributions

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More useful links

State Pension on GOV.UK (Opens new window)

Do you need to top up your National Insurance contributions?

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