Defer your National Insurance

Employees with more than one job may be allowed to defer (delay) paying Class 1 National Insurance on their other jobs.

Deferring payment may help you avoid paying too much National Insurance over the tax year. This is because there’s a limit on the amount of Class 1 National Insurance employees with more than one job have to pay. 

If you’re allowed to defer your payments, you’ll pay:

  • a reduced rate on some of your earnings

  • anything you still owe at the end of the tax year if you’ve not paid enough National Insurance

How to qualify

You must pay Class 1 National Insurance with more than one employer and earn over a certain amount.

If you have 2 jobs, over the tax year you’ll need to earn:

  • £967 or more per week from one job
  • £242 or more per week in your second job

If you have more than 2 jobs, over the tax year you’ll need to earn:

  • £1,209 or more per week from 2 of those jobs
  • £242 or more per week in your other jobs

If you’re allowed to defer payment, you’ll pay a reduced rate of 2% on your weekly earnings between £242 and £967. You’ll pay this instead of the standard rate in one of your jobs (or multiple jobs if you have more than 2).

If you’re self-employed

You cannot defer Class 4 contributions.

You may be able to claim a refund for previous tax years.

How to apply

To apply for the tax year 6 April 2024 to 5 April 2025, read the guidance notes and send form CA72A.

HM Revenue and Customs (HMRC) must receive your application by 14 February 2025.

After you apply 

HMRC will consider your application and may ask you to send payslips.

If you’re allowed to defer 

HMRC will let you know:

  • who you’ll have to pay Class 1 National Insurance contributions with (your main employer)
  • which employers you can pay Class 1 National Insurance contributions at the reduced rate of 2% with (and will send those employers a ‘certificate of deferment’ telling them to deduct Class 1 National Insurance at the reduced rate)

HMRC will not give your employers any information about your other jobs. 

If you’re not allowed to defer 

HMRC will write to you to tell you why.

If your circumstances change

If you’re allowed to defer, you must tell HMRC if your circumstances change, for example if:

  • any job ends 

  • you start another job

  • you move home

This is so you pay the correct rate of National Insurance on all your jobs.

At the end of the tax year

HMRC will check if you’ve paid enough National Insurance and write to you if you owe anything.

To pay, send your payment slip and a cheque to HMRC:

National Insurance Contributions and Employer Office
HM Revenue and Customs
United Kingdom
BX5 5BD

If you do not have a payment slip, include a letter with:

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