There are different classes of National Insurance and the amount and types you will pay will depend on your employment status and the amount you earn
Who pays National Insurance contributions?
National Insurance contributions are payable if you are:
- aged over 16;
- an employee earning more than £242 a week;
- self-employed with profits over £6,725.
When might I overpay my NICs?
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 claim a National Insurance rebate using this tool on the GOV.UK website.
You will need to know specifically what class of NI rebate you are applying for.
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.
