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 ยฃ12,570โยฃ50,270, 2% above |
| Class 2 | Self-employed, profits above ยฃ6,845 | Flat ยฃ3.45/week |
| Class 3 | Voluntary contributions (to fill gaps in your record) | Flat ยฃ17.75/week |
| Class 4 | Self-employed, on profits | 6% between ยฃ12,570โยฃ50,270, 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 โRates and thresholds are updated periodically. Verify with HMRC for the exact current figures.