What are the National Insurance classes?

Class 1 is paid by employees (and their employers pay a separate employer rate). Class 2 and Class 4 are for the self-employed: Class 4 is the percentage you pay on profits, while Class 2 is a flat weekly amount that used to be compulsory — since April 2024 self-employed people with profits of £7,105 or more have their Class 2 treated as paid automatically, protecting their record for free, and those below that can pay it voluntarily. Class 3 is voluntary contributions people can make to fill gaps in their record.

When do I stop paying National Insurance?

You stop paying Class 1 (employee) and Class 2/Class 4 (self-employed) National Insurance once you reach State Pension age, even if you carry on working — you just tell your employer or show proof of your age. You also don't pay if you earn below the thresholds. Employers, however, still pay their share for workers over State Pension age. Income Tax rules are separate: you can still owe Income Tax after State Pension age.

How do I check my National Insurance record?

Use the free GOV.UK 'Check your National Insurance record' service (part of your Personal Tax Account, or the HMRC app). It shows your qualifying years, any gaps, and your State Pension forecast. If you have gaps, you may be able to fill them with voluntary contributions or free NI credits (for example while caring for a child or a relative) — worth checking before you pay anything.

National Insurance explained: the rates

Q: How much National Insurance do I pay?

If you're employed, you pay Class 1 National Insurance at 8% on earnings between £242 and £967 a week (£1,048 to £4,189 a month), and 2% on anything above £967 a week, for the 2026/27 tax year. You pay nothing on earnings below £242 a week. It's taken automatically from your wages through PAYE and shown on your payslip. If you're self-employed, you pay Class 4 National Insurance instead — 6% on profits between £12,570 and £50,270 a year, and 2% above — through Self Assessment.

Q: What does National Insurance pay for?

Your National Insurance record builds your entitlement to contribution-based benefits — most importantly the State Pension, which usually needs about 35 qualifying years for the full amount and at least 10 to get anything. It also counts towards New Style Jobseeker's Allowance, New Style Employment and Support Allowance, Maternity Allowance and Bereavement Support Payment. Gaps in your record can reduce your State Pension, which is why checking it — and filling gaps where worthwhile — matters.

If you’re employed

You pay Class 1 National Insurance, taken from your wages automatically through PAYE and shown on your payslip. For 2026/27:

Your pay	NI rate
Under £242 a week (£1,048/month)	0% — nothing to pay
£242 to £967 a week (£1,048–£4,189/month)	8%
Over £967 a week (£4,189/month)	2%

Those weekly thresholds work out at about £12,570 a year (where you start paying) and £50,270 a year (where the rate drops to 2%) — the same figures as the Income Tax personal allowance and higher-rate threshold, and both currently frozen.

Your employer pays tooOn top of what comes out of your wages, your employer pays a separate employer NI contribution — it doesn’t reduce your pay, but it’s part of what your job costs.

If you’re self-employed

You pay Class 4 National Insurance on your profits, usually through Self Assessment:

Your profits	Class 4 rate
Under £12,570 a year	0%
£12,570 to £50,270 a year	6%
Over £50,270 a year	2%

There’s also Class 2. It used to be a compulsory flat weekly charge, but since April 2024 self-employed people with profits of £7,105 or more have their Class 2 treated as paid automatically — so it protects your State Pension record for free. If your profits are below £7,105, you can still pay Class 2 voluntarily to keep your record complete (worth doing to protect your pension).

Employed AND self-employed?You can pay both Class 1 (from your job) and Class 4 (on your self-employed profits). HMRC works out the total when you file your Self Assessment.

The classes, in plain English

Class	Who pays it
Class 1	Employees (plus a separate employer contribution)
Class 2	Self-employed — now treated as paid at £7,105+ profits; voluntary below that
Class 3	Voluntary contributions to fill gaps in your record
Class 4	Self-employed — the percentage on your profits

What National Insurance is for

This is the bit tax doesn’t do: your NI record builds your right to contribution-based benefits. The big one is the State Pension — you generally need about 35 qualifying years for the full new State Pension, and at least 10 years to get anything at all. Your record also counts towards:

New Style Jobseeker’s Allowance and New Style Employment and Support Allowance
Maternity Allowance
Bereavement Support Payment

Gaps can cost you at retirementYears where you didn’t pay or get credited can reduce your State Pension. But you don’t always have to pay to fix them — free NI credits cover many situations (caring for a child, a relative, illness, unemployment). Check before you buy anything: see National Insurance gaps.

When you stop paying

You stop paying National Insurance once you reach State Pension age, even if you keep working — you just show your employer proof of your age. You also pay nothing if you earn below the thresholds. (Income Tax is separate: you can still owe Income Tax after State Pension age.) Employers still pay their share for workers over State Pension age.

Check your record

Your NI record decides your State Pension, so it’s worth a look:

Do this now

Use the free GOV.UK Check your National Insurance record service (or the HMRC app). It shows your qualifying years, any gaps, and your State Pension forecast in a couple of minutes.

Spot a gap? Don’t rush to pay — see whether a free NI credit covers it first, then weigh up voluntary contributions in National Insurance gaps. Lost your NI number? See how to find it.

Related guides — money & tax

Fill NI gaps Find my NI number State Pension Tax codes Self Assessment

Source verification Primary source: GOV.UK — National Insurance: How much you pay (gov.uk/national-insurance/how-much-you-pay), National Insurance classes, and What National Insurance is for; plus the self-employed NI rates guidance. Last verified 2 July 2026 — the employee Class 1 rates (8% between £242 and £967 a week / £1,048–£4,189 a month, 2% above £967), the self-employed Class 4 rates (6% on profits £12,570–£50,270, 2% above), the Class 2 change (treated as paid at £7,105+ profits since April 2024; voluntary below), the classes, the ~35-years-for-full/10-years-minimum State Pension rule, the benefits NI counts towards, and the stop-at-State-Pension-age rule were web-checked against GOV.UK. Confidence: High — published HMRC rates for 2026/27; note NI rates and thresholds are tax-year-sensitive and can change at a Budget. Scope: UK-wide (National Insurance is not devolved). Not financial advice — check your own record and forecast on GOV.UK.

National Insurance — common questions

How much National Insurance do I pay?

Employed: 8% on earnings between £242 and £967 a week, 2% above £967 (2026/27), taken from your wages. Self-employed: Class 4 at 6% on profits £12,570–£50,270, 2% above, through Self Assessment. Nothing below the thresholds.

What are the NI classes?

Class 1 for employees (plus a separate employer rate); Class 2 and Class 4 for the self-employed (Class 2 is now treated as paid at £7,105+ profits, voluntary below); Class 3 is voluntary contributions to fill gaps.

What does National Insurance pay for?

Your record builds your State Pension (about 35 years for the full amount, 10 minimum) and counts towards New Style JSA and ESA, Maternity Allowance and Bereavement Support Payment. Gaps can reduce your pension.

When do I stop paying?

Once you reach State Pension age, even if you keep working — and you pay nothing below the thresholds. Employers still pay their share for older workers. Income Tax is separate and can still apply.

How do I check my record?

Use the free GOV.UK “Check your National Insurance record” service (or the HMRC app) to see qualifying years, gaps and your State Pension forecast — then decide whether any gap is worth filling.

Sources: Employee & self-employed rates, classes and what NI is for · GOV.UK — National Insurance and self-employed NI rates. Check your record · gov.uk/check-national-insurance-record. SortedUK is not a regulated adviser and this is general information. Last reviewed: 2 July 2026.

National Insurance — what you pay, and what it buys you