National Insurance classes

The class you pay depends on your employment status and how much you earn, and whether you have any gaps in your National Insurance record.

Who pays:

Class 1          Employees earning more than £157 a week and under State Pension age - they’re automatically deducted by your employer

Class 1A or 1B       Employers pay these directly on their employee’s expenses or benefits

Class 2          Self-employed people - you don’t have to pay if you earn less than £6,025 a year (but you can choose to pay voluntary contributions)

Class 3          Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record currently 14,25 per week

Class 4          Self-employed people earning profits over £8,164 a year

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2017 to 2018 tax year are:

Your pay       Class 1 National Insurance rate

£157 to £866 a week (£675 to £3,750 a month)   12%

Over £866 a week   2%

You usually pay 2 types of National Insurance if you’re self-employed:

Class 2 if your profits are £6,025 or more a year

Class 4 if your profits are £8,164 or more a year

You work out your profits by deducting your expenses from your self-employed income.

How much you pay

Class   Rate for tax year 2017 to 2018

Class 2           £2.85 a week

Class 4           9% on profits between £8,164 and £45,000

2% on profits over £45,000 per year