Reduced rate National Insurance for married women

Until April 1977, married women could choose to pay a reduced rate of National Insurance (sometimes called the ‘small stamp’).

The reduced rate if you’re employed is 1.85% of your weekly earnings between £242 and £967 for the period from 6 April 2024 to 5 April 2025.

This is instead of the standard rate of National Insurance.

You might still be paying the reduced rate if you opted in before the scheme ended.

If you’re self-employed

You do not pay Class 2 National Insurance contributions or have them treated as having been paid if you opted in before the scheme ended and have not since opted out.

How your benefits are affected if you’re opted in

Your State Pension will be reduced and you will not be able to claim some benefits.

You will not usually be entitled to benefits based on your National Insurance contributions.

You will not be entitled to Home Responsibilities Protection.

You will not usually get National Insurance credits unless:

  • you’re a widow
  • you get Child Benefit for a child under 12 and you claimed after 6 April 2010
  • you’re looking after someone who’s sick or disabled

You may still be able to claim:

  • benefits based on your husband’s contributions (such as Bereavement Allowance)
  • statutory payments (such as Statutory Sick Pay)
  • benefits that are not based on your contributions (such as Carer’s Allowance)

Increase your State Pension

Get a State Pension statement if you want an estimate of what you’ll get when you reach State Pension age. You can also check your National Insurance record for gaps.

You might be able to increase your State Pension.

Stop paying the reduced rate

Once you give up your right to pay the reduced rate, you cannot claim it again.

Fill in form CF9, or form CF9A if you’re a widow, and send it to HM Revenue and Customs (HMRC).

National Insurance contributions and Employers Office
HM Revenue and Customs
BX9 1AN

If your circumstances change

You’ll lose the right to pay the reduced rate if:

  • you get divorced
  • you have not earned over the Lower Earnings Limit (currently £123 a week), or been self-employed, for 2 tax years in a row

If your husband dies, you may be able to keep your right for a certain time. Contact HMRC for more information.

Tell your employer or HMRC if you lose the right to pay the reduced rate. You might owe HMRC unpaid National Insurance if you do not.

What you need to do

Tell your employer - they’ll fill in part 2 of your ‘certificate of election’ and give it back to you. Fill in part 1 and send it back to HMRC.

If you’re self-employed, register to pay Class 2 National Insurance straight away. Fill in part 1 of your certificate of election and send it back to HMRC.

PT Operations North East England
HM Revenue and Customs
BX9 1AN

Start paying the reduced rate

You must already be opted into the scheme.

Give your ‘certificate of election’ - form CA4139, CF383 or CF380A - to your employer if you want to claim your entitlement to pay the reduced rate.

If you opted in but do not have your certificate, you can apply for a new one by sending HMRC either:

PT Operations North East England
HM Revenue and Customs
BX9 1AN

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