National Insurance contributions are payable if you are:
- aged over 16;
- an employee earning more than £162 a week fro 2018/19 (£157 for 2017/18);
- self-employed with profits over £6,205 for 2018/19 (£6,025 for2017/18).
In some circumstances, it is possible to overpay NICs. For example, if you have a high income and are both employed and self-employed or you have reached state pension age but have continued to pay NICs.