National Insurance rates and classes

Please note: National Insurance guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.


Different classes of National Insurance contribution - what they are and who pays them


Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean


National Insurance contributions if you're self-employed - rates and exceptions


Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate


How to stop or start paying the reduced rate of National Insurance (NI) as a married woman or widow, how it affects your benefits


Working out a director's National Insurance, using their annual earnings period, what to report to HMRC