Deferring National Insurance payments

Posted on 13th May 2024 by Streets National Insurance


Image to represent Deferring National Insurance payments

Employees with more than one job may be able to defer or delay paying Class 1 National Insurance in certain circumstances.

This deferment can be considered when any of the following apply:

  • You pay Class 1 National Insurance with more than one employer.
  • You earn £967 or more per week from one job over the tax year.
  • You earn £1,209 or more per week from 2 jobs over the tax year.

This deferral could result in NIC deductions at a reduced rate of 2% on your weekly earnings between £242 and £967 in one of your jobs, instead of the standard rate of 8%.

HMRC will check if you have paid enough National Insurance at the end of the tax year and will write to you if you have underpaid contributions.

Most self-employed people are also required to pay Class 4 NICs. It used to be possible to defer these contributions, but that is no longer the case. You may be able to claim a refund for previous tax years.


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