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National insurance contributions (NIC) - Frequently Asked Questions

National insurance is a tax on your earnings that goes into the National Insurance Fund which pays for various benefits. This guide covers some basic information about NIC.

Frequently Asked Questions

What if I have more than one job?

Unless you are a director of a company, each employment you have is looked at separately and each has the weekly £184 lower limit primary threshold.

If, in the 2021/22 tax year you have two jobs, you may be able to defer paying Class 1 national insurance contributions. You can find out more about the conditions for this on the Gov.UK website. You do this on form CA72A 'Application for deferment of payment of class 1 NICs' available on the Gov.UK website.

If you need them, there are guidance notes for form CA72A that you can download from the HM Revenue and Customs (HMRC) website at the link above.

What happens if I am employed and self-employed?

If you are both employed and self-employed, you need to pay both Class 1 NIC on your employed income and Class 2/4 NIC on your self-employed income. Class 2 is now paid at the same time as Class 4 when you file your self-assessment tax return. How much you pay depends on your combined income from all your jobs.  HMRC will let you know how much Class 2 and Class 4 is due after you've filed your self-assessment tax return. If you pay the maximum amount of annual NIC by way of Class 1/Class 2, you may not need to pay any more.

Reviewed: April 2021


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