FOCUS:: National Insurance

Between 6 April 2022 and 5 April 2023

If you are an employer, employee or self-employed (and below the State Pension age), you will pay the 1.25 percentage points increase in National Insurance contributions.

The class you pay depends on your employment status and how much you earn.

National Insurance class	Who pays
Class 1	Employees earning more than £184 a week and under State Pension age – they’re automatically deducted by your employer
Class 1A or 1B	Employers pay these directly on their employee’s expenses or benefits
Class 2	Self-employed people earning profits of £6,515 or more a year. If you’re earning less than this, you can choose to pay voluntary contributions to fill or avoid gaps in your National Insurance record
Class 3	Voluntary contributions – you can pay them to fill or avoid gaps in your National Insurance record
Class 4	Self-employed people earning profits of £9,569 or more a year