27 Sep 2023
Employees with more than one job may be able to defer or delay paying Class 1 National Insurance in certain circumstances.
This deferment can be considered when any of the following apply:
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 12%.
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.
Most self-employed people are also required to pay Class 4 NICs. It used to be possible to defer these contributions, but that is no longer the case. You may be able to claim a refund for previous tax years.