Guidance

CA44: National Insurance for company directors

Find information about paying National Insurance contributions for company directors in current and previous tax years.

Documents

2024 to 2025: National Insurance for company directors — effective from 6 April 2024 to 5 April 2025

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023 to 2024: National Insurance for company directors — effective from 6 January 2024 to 5 April 2024

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023 to 2024: National Insurance for company directors — effective from 6 April 2023 to 5 January 2024

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2022 to 2023: National Insurance for company directors — effective from 6 November 2022 to 5 April 2023

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2022 to 2023: National Insurance for company directors — effective from 6 July 2022 to 5 November 2022

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2022 to 2023: National Insurance for company directors — effective from 6 April 2022 to 5 July 2022

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2021 to 2022: National Insurance for company directors

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2020 to 2021: National Insurance for company directors

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This booklet gives detailed information about paying National Insurance contributions for company directors. It also tells you about special or unusual cases.

Updates to this page

Published 28 March 2014
Last updated 6 April 2024 + show all updates
  1. The National Insurance for company directors booklet (CA44) for 2023 to 2024 has been added.

  2. The National Insurance for company directors booklet (CA44) 2023 to 2024 has been updated following a change in the rate of National Insurance contributions with effect from 6 January 2024. An additional booklet has been added covering 6 January 2024 to 5 April 2024.

  3. The National Insurance for company directors booklet (CA44) for 2023 to 2024 has been added. The booklet for 2019 to 2020 has been removed.

  4. The National Insurance for company directors booklet (CA44) 2022 to 2023 has been updated following a change in the rate of National Insurance contributions with effect from 6 November 2022. There has also been a change to the directors table method for 2022 to 2023.

  5. The National Insurance for company directors booklet (CA44) 2022 to 2023 has been updated to include changes in the Primary Threshold.

  6. The National Insurance for company directors booklet (CA44) for 2022 to 2023 has been added.

  7. The '2021 to 2022: National Insurance for company directors' guide has been updated to reflect a change in the legislation for directors going or coming from abroad and their National Insurance liability.

  8. The National Insurance for company directors booklet (CA44) for 2021 to 2022 has been updated.

  9. An updated National Insurance for company directors booklet (CA44) added for 2021 to 2022.

  10. National Insurance for company directors booklet added for 2021 to 2022.

  11. An updated CA44 booklet for 2020 to 2021 has been added.

  12. An updated CA44 booklet for 2020 to 2021 has been added.

  13. The CA44 booklet for 2020 to 2021 has been added.

  14. The CA44 booklet for 2019 to 2020 has been added.

  15. A new CA44 booklet for 2018 to 2019 has been added.

  16. Form CA44 has been updated to reflect new tax year changes.

  17. Form CA44 has been updated to reflect new tax year changes.

  18. Helpbook CA44 for 2015 to 2016 has been published.

  19. First published.

Sign up for emails or print this page