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National Insurance (NI) is a contribution paid to HMRC by employees, their employers, and the self-employed. The purpose of National Insurance is to qualify people for certain provided benefits such as the State Pension.
Different taxpayers pay different kinds of National Insurance, called “classes”:
| NI class | Who pays | How is it paid | How much is it |
|---|---|---|---|
| Class 1 | Employees earning more than £183 per week who are under State Pension age a year | Your employer deducts it through PAYE | 12% (or 2% if you earn over £262 a week) |
| Class 1A or 1B | Employers for employees earning over £183 per week | Your employer pays it on top of your Class 1 | 13.8% |
| Class 2 | Self-employed people earning over £6,475 a year | Through a Self Assessment tax return | Flat £159 per year |
| Class 3 | Voluntary contributions – you can pay them to fill gaps in your NI record | Through a Direct Debit | £15.30 per week |
| Class 4 | Self-employed people earning over £9,501 a year | Through a Self Assessment tax return | 9% (or 2% if you earn over £50,000) |
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