National Insurance funds state benefits and your future State Pension. Which class you pay depends on your employment status.
| Class | Who pays | Rate |
|---|---|---|
| Class 1 | Employees (via PAYE) | 8% between £12,570–£50,270, 2% above |
| Class 2 | Self-employed, profits above £6,845 | Flat £3.45/week |
| Class 3 | Voluntary contributions (to fill gaps in your record) | Flat £17.75/week |
| Class 4 | Self-employed, on profits | 6% between £12,570–£50,270, 2% above |
Your NI record determines eligibility for the State Pension and certain benefits. You generally need 35 qualifying years for the full State Pension, and at least 10 years for any pension at all. Gaps can be filled with voluntary Class 3 contributions.
Estimate your NI alongside your Income Tax.
Use the Income Tax & NI Calculator →Rates and thresholds are updated periodically. Verify with HMRC for the exact current figures.