Employees with more than one job may be able to defer (delay) paying Class 1 National Insurance.
You can do this if any of the following apply:
- you pay Class 1 National Insurance with more than one employer
- you earn £962 or more per week from one job over the tax year
- you earn £1,128 or more per week from 2 jobs over the tax year
You will usually pay a reduced rate of 2% on your weekly earnings between £166 and £962 in one of your jobs (instead of the standard rate of 12% (external link)).
If You are Self-Employed
- You cannot defer Class 4 (external link) contributions any more
- You may be able to claim a refund for previous tax years (external link)
How to Defer
Send form CA72A (external link)
- 14 February 2023 if you're employed
- 31 January 2023 if you're self-employed
Paying Deferred National Insurance
HM Revenue and Customs (HMRC) will check if you have paid enough National Insurance at the end of the tax year, and they will write to you if you owe anything.
To pay, send your payslip and a cheque to HMRC (external link). If you do not have a payslip, include a letter with the following information:
- name, address, telephone number
- your National Insurance number
- the amount you are paying