If I am employed and self-employed, do I need to pay National Insurance contributions on both my jobs?

If you are both employed and self-employed, your employer will deduct your Class 1 National Insurance from your wages, and you have to pay Class 2 and 4 payments for your self-employed work.

However, employees with more than one job may be able to defer (delay) paying Class 1 National Insurance if they: pay Class 1 National Insurance with more than one employer; earn £866 or more per week from one job over the tax year; or earn £1,023 or more per week from 2 jobs over the tax year.

You can’t defer Class 4 contributions any more. Form CA72B can be used to claim deferral for the current year.

Note: This content is provided as general background information and should not be taken as legal advice or financial advice for your particular situation. Make sure to get individual advice on your case from your union, a source on our free help page or an independent financial advisor before taking any action.