Class 3 National Insurance
06/04/2004
2.05
2.70
3.95
4,215
06/04/2005
2.10
2.75
4.10
4,345
06/04/2006 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 2.10 2.75 4.20 4,465 06/04/2007 2.20 2.85 4.35 4,635 06/04/2008 2.30 2.95 4.50 4,825 06/04/2009 2.40 3.05 4.75 5,075 06/04/2010 2.40 3.05 4.85 5,075 06/04/2011 2.50 3.15 5.10 5,315 06/04/2012 2.65 3.30 5.35 5,595 06/04/2013 2.70 3.35 5.45 5,725 06/04/2014 2.75 3.40 5.55 5,885 06/04/2015 2.80 3.45 5.60 5,965 06/04/2016 2.80 3.45 5.60 5,965 06/04/2017 2.85 3.50 5.65 6,025 06/04/2018 2.95 3.60 5.80 6,205
06/04/2019
3.00
3.65
5.90
6,365
06/04/2020
3.05
6,475
06/04/2021
3.05
6,515
No printing, copying or reproduction permitted.
N.B. Class 2 NICs is collected as part of the Self-assessment return process from 6th April 2016.
In the Spring budget 2017, Finance Act 2017, the Government announced it would abolish Class 2 from April 2018 and replace it with a revised Class 4 process. In the Autumn budget for Finance Act 2018 this was delayed until April 2019 with a promise of consultation during 2018. At the time of publication this matter is still to be decided.
CLASS 3 NATIONAL INSURANCE Class 3 contributions are payable on a voluntary basis in order to maintain a contribution record and thereby protect, or maximise, state pension and other social security benefit entitlements. This may be advisable following receipt of a Deficiency Notice (notification of a shortfall of contributions), sent annually each autumn to both employees and the self-employed, which indicated if the previous tax year was not a qualifying year for state pension purposes.
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