How do I pay national insurance?

National Insurance contributions are automatically deducted from your salary by your employer if you're employed, or paid directly to HMRC if you're self-employed. If you're wondering how to pay National Insurance, the method depends on your employment status: employees pay through PAYE, whilst self-employed individuals pay Class 2 and Class 4 contributions through Self Assessment or by direct debit.

Last updated
Published
1 min read

Written by MAAT

How do I pay national insurance?

How you pay your National Insurance contributions depends on your employment status.

If you’re an employee, your National Insurance contributions are deducted from your wages before you receive your salary. Your contributions are reflected in your payslip.

If you’re a limited company director, you may also be an employee (at your own company). As such, you 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. The majority of self-employed workers pay National Insurance through Self Assessment.

If you’re employed and self-employed, your Class 1 National Insurance will be deducted through your wages. You may also need to pay Class 2 and Class 4 National Insurance depending on your self-employed profits.



Take home pay calculator
CalculatorsTake home pay calculator

Use our limited company take home pay calculator to instantly determine your net income after corporation tax, dividend tax, and National Insurance contributions. Simply input your company profits and desired salary/dividend split to see exactly how much you'll receive as a director, helping you optimise your tax-efficient extraction strategy.

Calculate now
Paying national insurance help
Online Accountants
Speak to a small business accountant

Get advice on how and when to pay national insurance.

Schedule a call
Paying national insurance help
Online Accountants
Speak to a small business accountant

Get advice on how and when to pay national insurance.

Schedule a call

Read more of our Business Tax guides:

Contractor accountant leaning on deskMaking Tax Digital for Income Tax - Complete Guide
Contractor accountant leaning on deskUK Budget 2025 - What You Need to Know
Use of Home Allowance – How Contractors & Sole Traders Can BenefitContractor accountant leaning on deskUse of Home Allowance – How Contractors & Sole Traders Can Benefit
Changes in Tax Codes & Allowances for 2025/26Contractor accountant leaning on deskChanges in Tax Codes & Allowances for 2025/26
An Overview of UK VAT Rules After BrexitContractor accountant leaning on deskAn Overview of UK VAT Rules After Brexit
How to File Self Assessment Tax ReturnContractor accountant leaning on deskHow to File Self Assessment Tax Return
What is the Optimum Director's Salary 2025/26?Contractor accountant leaning on deskWhat is the Optimum Director's Salary 2025/26?
How to File a VAT ReturnContractor accountant leaning on deskHow to File a VAT Return
Contractor accountant leaning on deskHow to Register for Corporation Tax?
Do I Need to Complete a Tax Return - Complete GuideContractor accountant leaning on deskDo I Need to Complete a Tax Return - Complete Guide
Register for PAYE: How and When - PAYE Registration ProcessContractor accountant leaning on deskHow to Register for PAYE?
Contractor accountant leaning on deskSpring Statement 2025 - What it Means for Small Businesses and Contractors?
Do I Pay Tax on Renting Out a Room in My Home?Contractor accountant leaning on deskDo I Pay Tax on Renting Out a Room in My Home?
Last Minute Tax Saving Strategies to Reduce Tax Bill Before 5 AprilContractor accountant leaning on deskLast Minute Tax Saving Strategies to Reduce Tax Bill Before 5 April
Crypto Tax Implications in the UKContractor accountant leaning on deskCrypto Tax Implications in the UK
How Many of Us Are Due A Pay Rise in April 2025?Contractor accountant leaning on deskHow Many of Us Are Due A Pay Rise in April 2025?
Autumn Budget 2024 - Impact on BusinessesContractor accountant leaning on deskAutumn Budget 2024 - Impact on Businesses
Autumn Budget 2024 Predictions - Potential Tax Changes and RumuorsContractor accountant leaning on deskAutumn Budget 2024 Predictions - Potential Tax Changes and Rumuors
Crypto Tax in the UK: A complete guideContractor accountant leaning on deskCrypto Tax UK - Expert Guide for 2026
Working from home tax relief explainedContractor accountant leaning on deskWork from Home Tax Relief - 2026 Guide
Most tax-efficient director's salary and dividends for 2024/25Contractor accountant leaning on deskMost tax-efficient director's salary and dividends for 2025/26
What is Income Tax? How to Set Up a Personal Tax Account?Contractor accountant leaning on deskWhat is Income Tax?
Buying a car through a Limited CompanyContractor accountant leaning on deskBuying a Car through a Limited Company
Key Changes in the Spring and Autumn Budget 2023 for ContractorsContractor accountant leaning on deskKey Changes in the Spring and Autumn Budget 2023 for Contractors
How Soon Should I Submit My 2024/25 Self-Assessment Tax Return?Contractor accountant leaning on deskHow Soon Should I File My Self-Assessment for 2025/26
HMRC Contact Information: How to Contact HMRCContractor accountant leaning on deskHow to Contact HMRC? - HMRC Contact Numbers Guide
GoForma's FAQs around Self Assessment Tax ReturnsContractor accountant leaning on deskGoForma's FAQs around Self Assessment Tax Returns
Potential PM Liz Truss vows to review IR35 contractor lawsContractor accountant leaning on deskPotential PM Liz Truss vows to review IR35 contractor laws
Self-employment tax changes to 2022/23 - thresholds, rates and allowancesContractor accountant leaning on deskSelf-employment tax changes to 2022/23 - thresholds, rates and allowances
Capital Gains Tax, CGT Rates and AllowanceContractor accountant leaning on deskCapital Gains Tax, CGT Rates and Allowance
What is a P60 Form? How to get a P60 form?Contractor accountant leaning on deskP60 Form - Do I Need One? Where do I Get One?
How to pay your Self Assessment TaxContractor accountant leaning on deskHow to pay your Self Assessment Tax
Self Assessment Tax Returns for the Self EmployedContractor accountant leaning on deskSelf Assessment Tax Returns for the Self Employed
Tax on Dividends, Dividend Tax Rates and Dividend AllowanceContractor accountant leaning on deskUK Dividend Tax Rates & Allowances
What are dividends? Limited Company dividends explainedContractor accountant leaning on deskWhat are Dividends? Limited Company Dividends Explained
Unique Taxpayer Reference Number: What is a UTR and how to get oneContractor accountant leaning on deskA Guide to Unique Tax Reference Numbers
Tax return and payment deadlines you need to knowContractor accountant leaning on deskTax return and payment deadlines you need to know
VAT Flat Rate Scheme: 2025 GuideContractor accountant leaning on deskWhat is the VAT Flat Rate Scheme?
How to register for VAT: VAT registration guideContractor accountant leaning on deskHow to Register for VAT?
Claiming mobile phone expenses when Self EmployedContractor accountant leaning on deskSelf Employed Mobile Phone Expenses – What You Can Claim
Self employed advisory fuel rates guideContractor accountant leaning on deskSelf employed advisory fuel rates guide
How to Claim Business Mileage Allowance from HMRCContractor accountant leaning on deskHMRC Mileage Rates and Allowance - How to Claim
Company car tax: The basics explained (and recent changes you need to know)Contractor accountant leaning on deskCompany Car Tax Explained - Rates, Rules and Costs
How to reduce your Corporation Tax billContractor accountant leaning on deskHow to reduce your Corporation Tax bill
What business expenses can Limited Companies claim?Contractor accountant leaning on deskAllowable Expenses for Limited Companies - What You can Claim
Self employed tax obligations guideContractor accountant leaning on deskSelf employed tax obligations guide
Self Employed Expenses & Tax Allowances GuideContractor accountant leaning on deskSelf Employed Expenses & Tax Allowances Guide