National Insurance classes
The class you pay depends on your employment status or if you have a gap in your National Insurance record.
| National Insurance class | Who pays |
|---|---|
| Class 1 | Employees earning more than £153 a week and under state pension age – they’re automatically deducted by your employer |
| Class 1A or 1B | Employers pay these directly themselves on their employee’s expenses or benefits |
| Class 2 | Self-employed people – you don’t have to pay if you earn less than £5,885 and apply for a ‘small earnings exception’ |
| Class 3 | Voluntary contributions – you can pay them to fill or avoid gaps in your National Insurance record |
| Class 4 | Self-employed people earning profits over £7,956 |