National Insurance contributions are payable if you are:
- aged over 16;
- an employee earning more than £242 a week for 2023/24;
- self-employed with profits over £6,725 for 2023/24.
In some circumstances, it is possible to overpay NICs, for example:
- if you have a high income;
- if you are both employed and self-employed;
- if you have more than one employed job;
- if you are self-employed but your profits are under the Small Profits threshold limit;
- if you have continued to work after state pension age and have continued to pay NICs.
How to claim a National Insurance rebate
You can find out how to claim a National Insurance rebate using this tool on the GOV.UK website, which directs you to the correct form, helpline or postal address. It does not as yet allow you to submit a refund claim online.
You will need to know specifically what class of NI rebate you are applying for, as there are different methods for reclaiming.
When can I claim a National Insurance rebate?
HMRC does not proactively check that workers have paid the right amount of National Insurance. If you have any concerns that you have overpaid, you should check your National Insurance history and, if necessary, apply for a refund.