You pay mandatory National Insurance if you’re 16 or over and are either:
- an employee earning above £184 a week
- self-employed and making a profit of £6,515 or more a year
The amount of National Insurance you pay depends on your employment status and how much you earn.
If you’re employed
You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:
| Your pay | Class 1 National Insurance rate |
|---|---|
| £184 to £967 a week (£797 to £4,189 a month) | 12% |
| Over £967 a week (£4,189 a month) | 2% |
National Insurance increase from April 2022
From 6 April 2022 to 5 April 2023 National Insurance contributions will increase by 1.25%. This will be spent on the NHS and social care in the UK.
The increase will apply to:
- Class 1 (paid by employees)
- Class 4 (paid by self-employed)
- secondary Class 1, 1A and 1B (paid by employers)
The increase will not apply if you are over the State Pension age.