Employees with a second job, third job or more may be able to defer or delay paying Class 1 National Insurance on their additional employment. This deferment can be requested when Class 1 National Insurance contributions are being paid to more than one employer.
If you have 2 jobs, over the tax year you’ll need to earn:
If you have more than 2 jobs, over the tax year you’ll need to earn:
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%.
If you are allowed to defer, HMRC will inform you which employer is your main one for full Class 1 National Insurance contributions and which employers you can pay at the reduced 2% rate, sending those employers a certificate of deferment. HMRC does not share information about your other jobs with your employers.
HMRC will check if you have paid enough National Insurance at the end of the tax year and will write to you if you owe anything.
Claiming Child Benefit can provide an important benefit by granting National Insurance credits.
If you claim Child Benefit and your child is under 12, you will automatically receive National Insurance credits. This in turn will protect your contribution record during periods of home responsibility.
The child benefit rates for the only or eldest child in a family is currently a weekly amount of £26.05 and the weekly rate for all other children is £17.25. Child Benefit is usually paid every 4 weeks. There is no limit to how many children parents can claim for.
These credits are important because they count towards your State Pension, ensuring that there are no gaps in your National Insurance record. This is particularly valuable if you are not working or if you are not earning enough to pay National Insurance contributions, as it helps build your entitlement to a State Pension.
However, if you do not need the National Insurance credits yourself, your family may still be able to benefit. In such cases, your husband, wife, or partner can apply to transfer the credits to themselves. Alternatively, if another family member is providing care for your child, they can apply for Specified Adult Childcare credits to ensure they also receive the National Insurance credits. This system allows families to protect their State Pension entitlements, even if one parent or caregiver is not earning an income.
The High Income Child Benefit Charge (HICBC) currently applies to taxpayers whose income exceeds £60,000 in a tax year and who are in receipt of Child Benefit. The HICBC is charged at the rate of 1% of the full Child Benefit award for each £200 of income between £60,000 and £80,000. For taxpayers with income above £80,000 the amount of the charge will equal the amount of Child Benefit received.
Taxpayers can choose whether to continue receiving Child Benefit and pay the charge or opt out of receiving it to avoid the charge altogether. It is usually beneficial to claim Child Benefit as doing so can safeguard the National Insurance credits and also ensure your child automatically receives a National Insurance number at or just before they turn 16 years old.
If you are self-employed and your profits are above £12,570, you may need to pay Class 4 National Insurance, so it is important to understand how the rates and rules apply to you.
Self-employed individuals are usually required to pay Class 4 National Insurance contributions (NICs) if their annual profits exceed £12,570. These contributions are calculated based on profits and are used to fund various state benefits, including the state pension, unemployment benefits and the National Health Service (NHS).
For the current 2025-26 tax year, Class 4 NIC rates are set at 6% on profits between £12,570 and £50,270, with an additional 2% charged on profits above £50,270.
Certain groups are exempt from paying Class 4 NICs, including:
The Class 4 NIC rate is lower than the corresponding rate for employees, who pay 8% on the same income levels. Both employees and the self-employed contribute 2% on income above the higher rate threshold.
The majority of individuals pay Class 4 National Insurance via self-assessment.
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