I am going to be paying some Class 2 national insurance. I live in England. I want to start making payments by online transfer. Where do I send payments for online transfer?

You can make same or next day payments:

Pay Class 2 National Insurance if you do not pay through Self Assessment

Overview

You make Class 2 National Insurance contributions if you’re self-employed to qualify for benefits like the State Pension.

Most people pay the contributions as part of their Self Assessment tax bill.

You cannot currently pay by cheque through the post because of coronavirus (COVID-19).

If you do not pay through Self Assessment

You do not pay through Self Assessment if you’re any of the following:

an examiner, moderator, invigilator or person who set exam questions

running a businesses involving land or property

a minister of religion who does not receive a salary or stipend

living abroad and paying voluntary Class 2 contributions

a person who makes investments - but not as a business and without getting a fee or commission

a non-UK resident who’s self-employed in the UK

working abroad

HM Revenue and Customs (HMRC) will send you a payment request by the end of October - call the newly self-employed helpline if you do not get one.

Pay now

You can no longer pay at the Post Office.

How long it takes

Make sure your payment reaches HMRC by the deadline. The time you need to allow depends on how you pay.

You can make same or next day payments:

by online or telephone banking (Faster Payments)

by CHAPS

at your bank or building society, if it’s still open

You can pay within 3 days by BACS.

You can pay within 21 working days by Direct Debit if you have not set one up before.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).

If you miss the deadline

You might have to pay more to fill the gap in your National Insurance record. HMRC will write to you to tell you how much you need to pay.

Bank details for online or telephone banking, CHAPS, Bacs

Paying from the UK

Use your online or telephone banking account to make your payment to the following HM Revenue and Customs’ (HMRC) bank account.

Sort code | Account number | Account name

08 32 20 | 12001004 | HMRC NICO

Reference number

Use the 18-digit reference number shown on your HMRC payment request, when you make a payment. Do not leave any spaces between the digits.

If you do not have an 18-digit reference number you can get help from the National Insurance Helpline.

Your payment may be delayed if you use the wrong reference number.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HM Revenue and Customs (HMRC) on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

If you’re paying from abroad, the account you pay into depends on whether you’re using a UK or non-UK account.

Account type | Sort code | Account number

UK | 20 20 48 | 30944793

Account type | Account number (IBAN) | Bank Identifier Code (BIC)

Non-UK | GB49BARC20204830944793 | BARCGB22

For either account, pay to account name ‘HMRC NIC receipts’.

Reference number

Use your National Insurance number followed by ‘IC’, your surname then your initial. If your bank limits you to a certain amount of characters, you should use your National Insurance number followed by ‘IC’ and as much of your surname as possible.

If you’re an employer paying for an employee living abroad, you should use your 13-character employer number.

Banking address

HMRC’s banking address is:

At your bank or building society

Pay at a branch by cash or cheque, along with your HM Revenue and Customs (HMRC) payslip.

Some branches might be closed because of coronavirus (COVID-19).

You’ll find your payslip on the payment request HMRC sent you.

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your Class 2 National Insurance reference number on the back of your cheque. You’ll find the reference number on the payslip or the payment request sent to you by HMRC.

If you pay between Monday and Friday, HMRC will accept your payment on the date you make it, and not the date it reaches HMRC’s account.

By cheque through the post

You cannot currently pay by cheque through the post because of coronavirus (COVID-19).

You can still make payments:

by online or telephone banking

by CHAPS or BACS

at your bank or building society, if it’s still open

If you’ve paid by cheque since 6 April 2020

Call HMRC if you want to check your payment has been received.

Direct Debit

Fill in the form to set up a new Direct Debit.

If you live abroad and pay voluntary National Insurance, fill in the form at the end of leaflet NI38 instead.

Allow 21 days to set up a new Direct Debit.

HM Revenue and Customs (HMRC) will send you a letter telling you when payments will be taken and how much they will be.

Payments will appear on your statement as ‘HMRC NI-DD’. HMRC will write to you if your payments change for any reason.

If you have a question about your Direct Debit payments contact National Insurance enquiries.

by online or telephone banking (Faster Payments)

Overview

Most people pay the contributions as part of their Self Assessment tax bill.

If you do not pay through Self Assessment

You do not pay through Self Assessment if you’re any of the following:

an examiner, moderator, invigilator or person who set exam questions

running a businesses involving land or property

a minister of religion who does not receive a salary or stipend

living abroad and paying voluntary Class 2 contributions

a non-UK resident who’s self-employed in the UK

working abroad

Pay now

You can no longer pay at the Post Office.

How long it takes

You can make same or next day payments:

by CHAPS

at your bank or building society, if it’s still open

You can pay within 3 days by BACS.

You can pay within 21 working days by Direct Debit if you have not set one up before.

If you miss the deadline

Bank details for online or telephone banking, CHAPS, Bacs

Paying from the UK

Sort code | Account number | Account name

08 32 20 | 12001004 | HMRC NICO

Reference number

Your payment may be delayed if you use the wrong reference number.

How long it takes

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

Account type | Sort code | Account number

UK | 20 20 48 | 30944793

Account type | Account number (IBAN) | Bank Identifier Code (BIC)

Non-UK | GB49BARC20204830944793 | BARCGB22

For either account, pay to account name ‘HMRC NIC receipts’.

Reference number

Banking address

HMRC’s banking address is:

At your bank or building society

Some branches might be closed because of coronavirus (COVID-19).

You’ll find your payslip on the payment request HMRC sent you.

Make your cheque payable to ‘HM Revenue and Customs only’.

By cheque through the post

You cannot currently pay by cheque through the post because of coronavirus (COVID-19).

You can still make payments:

by online or telephone banking

by CHAPS or BACS

at your bank or building society, if it’s still open

If you’ve paid by cheque since 6 April 2020

Call HMRC if you want to check your payment has been received.

Direct Debit

Fill in the form to set up a new Direct Debit.

Allow 21 days to set up a new Direct Debit.

Overview

Most people pay the contributions as part of their Self Assessment tax bill.

If you do not pay through Self Assessment

You do not pay through Self Assessment if you’re any of the following:

an examiner, moderator, invigilator or person who set exam questions

running a businesses involving land or property

a minister of religion who does not receive a salary or stipend

living abroad and paying voluntary Class 2 contributions

a non-UK resident who’s self-employed in the UK

working abroad

Pay now

You can no longer pay at the Post Office.

How long it takes

You can make same or next day payments:

by online or telephone banking (Faster Payments)

by CHAPS

at your bank or building society, if it’s still open

You can pay within 3 days by BACS.

You can pay within 21 working days by Direct Debit if you have not set one up before.

If you miss the deadline

Bank details for online or telephone banking, CHAPS, Bacs

Paying from the UK

Sort code | Account number | Account name

08 32 20 | 12001004 | HMRC NICO

Reference number

Your payment may be delayed if you use the wrong reference number.

How long it takes

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

Account type | Sort code | Account number

UK | 20 20 48 | 30944793

Account type | Account number (IBAN) | Bank Identifier Code (BIC)

Non-UK | GB49BARC20204830944793 | BARCGB22

For either account, pay to account name ‘HMRC NIC receipts’.

Reference number

Banking address

HMRC’s banking address is:

At your bank or building society

Some branches might be closed because of coronavirus (COVID-19).

You’ll find your payslip on the payment request HMRC sent you.

Make your cheque payable to ‘HM Revenue and Customs only’.

By cheque through the post

You cannot currently pay by cheque through the post because of coronavirus (COVID-19).

You can still make payments:

by online or telephone banking

by CHAPS or BACS

at your bank or building society, if it’s still open

If you’ve paid by cheque since 6 April 2020

Call HMRC if you want to check your payment has been received.

Direct Debit

Fill in the form to set up a new Direct Debit.

Allow 21 days to set up a new Direct Debit.


My Aunt is both employed and self-employed .She makes both class 1 and class 2 national insurance payments. She wants to file her self assessment tax returns. Is she required to pay both types at the same time when paying her self assessment bill?

Class 1 | Employees earning more than £184 a week and under State Pension age - they’re automatically deducted by your employer

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

If you earn between £120 and £184 a week, your contributions are treated as having been paid to protect your National Insurance record.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

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

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

You have a National Insurance number to make sure your National Insurance contributions and tax are recorded against your name only.

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it.

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

the Department for Work and Pensions (which includes Jobcentre Plus and the Pension, Disability and Carers Service), if you claim state benefits, or in Northern Ireland the Department for Social Development

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

authorised financial service providers who help you buy and sell investments like shares, bonds and derivatives - you can check if your provider is authorised

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

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

National Insurance class | Who pays

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

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions.

If you’re a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.

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.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

have a specific job (such as an examiner or business owner in property or land) and you do not pay Class 2 National Insurance through Self Assessment

If you have a specific job and you do not pay Class 2 National Insurance through Self Assessment, you need to contact HMRC to arrange a voluntary payment.

If you’re employed and self-employed

You might be an employee but also do self-employed work. In this case your employer will deduct your Class 1 National Insurance from your wages, and you may have to pay Class 2 and 4 National Insurance for your self-employed work.

How much you pay depends on your combined wages and your self-employed work. HM Revenue and Customs (HMRC) will let you know how much National Insurance is due after you’ve filed your Self Assessment tax return.

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Class 4 contributions paid by self-employed people with a profit of £9,569 or more do not usually count towards state benefits.

Help if you're not working

Your benefits could be affected if there are gaps in your National Insurance record. National Insurance credits can help to avoid gaps in your record and protect your benefits.

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

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

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

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

National Insurance class | Who pays

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

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

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

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.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

If you’re employed and self-employed

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Help if you're not working

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

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

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

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

National Insurance class | Who pays

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

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

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

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.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

If you’re employed and self-employed

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Help if you're not working

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

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

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

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

National Insurance class | Who pays

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

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

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

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.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

If you’re employed and self-employed

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Help if you're not working

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed


I am looking to practice how to drive a category G road roller which as far as I know operates very similarly to a car and has 2 front seats. I hold a licence for an approved driving instructor, and I am thirty-two years old. I know I am able to begin learning, and I have started to look for an instructor. I do not know where to start. What type of license can I use to operate this vehicle which operates similarly to a car and has 2 front seats?

You might be able to use an approved driving instructor (ADI) if you’re learning to drive a vehicle with controls similar to a car and with 2 front seats.

Learning to drive a tractor or specialist vehicle

Driving licence requirements

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

To get this you first need to get the right provisional driving licence entitlement and then pass a tractor or specialist vehicle driving test.

Exemptions

You do not need a licence to drive or operate:

a tractor or specialist vehicle off the public road (there are age limits)

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

*If you’re 16 you can only drive tractors less than 2.45 metres wide and tow trailers less than 2.45 metres wide with 2 wheels, or 4 wheels close-coupled (close together).

**If you’re between 17 and 20 these must be small road road-rollers with metal or hard rollers. They cannot be steam powered, weigh more than 11,960kg or be made for carrying loads.

***If you’re between 17 and 20 the Maximum Authorised Mass (MAM) of the vehicle cannot be more than 3,500kg. (Maximum Authorised Mass is the maximum weight of a vehicle including the maximum load that can be carried safely while used on the road.)

Practising driving a tractor or specialist vehicle

You can get a provisional licence for a tractor or specialist vehicle at 16, but you cannot practise driving them on the road until you’re 17.

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

You’ll also have an eyesight test and at the end of the category F, G, H or K test, you’ll be asked 5 questions on the Highway Code and other motoring matters. You’ll then be asked to identify 6 different traffic signs.

Category H tests

In category H driving tests you need to drive the vehicle backwards and turn it around, using its tracks, so it’s facing the opposite direction.

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

You might be able to apply for a refund of out-of-pocket expenses if the Driver and Vehicle Standards Agency (DVSA) cancels your test at short notice.

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.