Which NI Class Am I?
A 5-question wizard to identify which UK National Insurance class(es) apply to you. Covers Class 1 (employee PAYE), Class 4 (self-employed, with voluntary Class 2), and Class 3 (voluntary State Pension top-up) for tax years 2024-25, 2025-26, and 2026-27.
What is your work situation?
This determines which NI classes could apply to you.
NI class quick reference
| Class | Who pays | Threshold | Rate (2026-27) |
|---|---|---|---|
| Class 1 | Employees (PAYE) | £12,570 Primary Threshold | 8% to £50,270, 2% above |
| Class 2 | Voluntary (self-employed below the threshold) | £7,105 Small Profits Threshold | £3.65/week (treated as paid at or above SPT; voluntary below) |
| Class 3 | Voluntary (State Pension gap) | No threshold | £18.40/week |
| Class 4 | Self-employed | £12,570 Lower Profits Limit | 6% to £50,270, 2% above |
Frequently asked questions
Which class of National Insurance do I pay?
Most UK workers fall into one of four classes: Class 1 if you are employed (PAYE) above the Primary Threshold of £12,570/year; Class 4 if you are self-employed with profits above £12,570 (Class 2 is treated as paid at or above the £7,105 Small Profits Threshold, and voluntary below it); and Class 3 is voluntary, used to fill gaps in your NI record so missing years still count toward State Pension. This wizard asks 5 questions to identify which apply to you.
What is the difference between Class 1, Class 2, Class 3 and Class 4 NI?
Class 1 is paid by employees on PAYE earnings (8% main / 2% additional rate above £50,270). Class 2 is no longer a charge on the self-employed: from 2024-25 onwards it is treated as paid if profits are at or above the Small Profits Threshold, and below it you may pay voluntarily (£3.50/week for 2025-26, £3.65/week for 2026-27). Class 3 is voluntary (£17.75/week for 2025-26, £18.40/week for 2026-27) and lets you fill gaps in your NI record. Class 4 is paid by self-employed on profits above £12,570 at 6% main / 2% additional rate.
Do I pay NI if I am both employed and self-employed?
Yes. You pay Class 1 via PAYE on your employment income AND Class 4 on your self-employed profits (Class 2 is treated as paid, or voluntary, depending on your profits). HMRC applies an annual maxima test to ensure you don't overpay across classes — any overpayment is refunded through your Self Assessment return.
When should I pay voluntary Class 3 NI?
Pay voluntary Class 3 if you have gaps in your NI record that could reduce your State Pension. You normally need 35 qualifying years for the full new State Pension (£241.30/week for 2026-27). You can usually fill gaps going back 6 tax years; the extended window for gaps from 2006-2018 ended 5 April 2025. Each extra year of Class 3 buys ≈1/35 of the full pension (~£359/year in retirement). Check your record at gov.uk/check-national-insurance-record.
Do I pay National Insurance if I live abroad?
If you are a UK citizen working overseas, you may be able to pay voluntary Class 2 NI (cheaper than Class 3) to keep accruing State Pension — this depends on whether you worked in the UK and paid NI before you left, and how long you lived here. See HMRC form CF83 for the application to pay NI from abroad. This wizard flags Class 3 as the fallback voluntary option.
Related Calculators
National Insurance Calculator
Detailed £ breakdown of Class 1 and Class 4 at your income level, plus voluntary Class 2.
Employer NI Calculator
Secondary NI (15% from 2025-26) on wages above the Secondary Threshold.
Income Tax Calculator
Income tax + Class 4 combined for self-employed sole traders (Class 2 is voluntary).