From 6 April 2022 to 5 April 2023 National Insurance contributions will increase by 1.25 percentage points. This will be spent on the NHS, health and social care in the UK.
The increase will apply to:
- Class 1 (paid by employees)
- Class 4 (paid by self-employed)
- Secondary Class 1, 1A and 1B (paid by employers)
The increase will not apply if you are over the State Pension age.
If You’re Employed
You pay Class 1 National Insurance contributions. Your employer will take it from your wages before you get paid.
If You’re Self-Employed
You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.
If You’re Employed and Self-Employed
Your employer will deduct Class 1 from your wages, and you may have to pay Class 2 and 4 for your self-employed work.