Continuing to pay NI contributions can help you qualify for state pension and other benefits in the future. The way in which you claim overpaid national insurance depends on the conditions of your employment in the UK and your residency status.
A claim can only be made in writing to the national insurance office and can take a number of months to process. Evidence could include things like payslips or a P60 that show the National Insurance you've paid. Post the letter at the Post Office and ask them for proof of postage - you might need to prove when you sent it. Send it to:. Calls cost up to 12p a minute from landlines and up to 45p a minute from mobiles. It should be free if you call from your mobile and have landline calls included in your contract.
Make a note of the date and time you call the office. Also write down the name of the person you spoke to. You might need these details if you need to prove you contacted them. Once you've contacted the National Insurance Contributions Office, you should get a letter telling you if they're going to change your record.
If the change means you'll qualify for the benefit you've applied for, you should challenge the decision to turn you down. If you're successful, your payments will be backdated to when you were refused. If the letter says your National Insurance record is going to stay the same, you can appeal the decision on GOV. You can get National Insurance credits to fill gaps in your payments. For example, you might get National Insurance credits if you're getting benefits because you're not working or ill.
If you're eligible, you should challenge the decision to refuse you National Insurance credits. To challenge the decision write to:. You can check your national insurance payments through your online personal tax account.
Initial advice is to inform and collect your class 1 NI refund through your employer. If this is not forthcoming, then you must write to HMRC.
HMRC phone number for class 1 national insurance enquiries: The rules here completely depend on why you are applying. If you have an accountant it is worth asking them about class 2 national insurance and how it affects you. You have to phone HMRC on to get the deadline for this application. The deadline for all other years has passed, so there can be no backdated claims for this Class of NICs. The address for claiming a class 3 NIC refund is:.
This letter should include which tax years you are applying for, the reason for your refund request and your National Insurance number. You need Form CA to apply for Class 4 refund with this reason.
You can start your application after the 1 st February in the year after the tax year you are claiming for. For any inquiries contact the Deferment Services Helpline on , Monday to Thursday, 8am to 5pm or Friday, 8am to pm. You must be aged 16 or over and below state pension age for the year in which you may be credited.
There are many different circumstances in which you might be eligible to receive National Insurance credits, including being unable to work due to illness, or caring for someone. There are two types of National Insurance credits: Class 1 credits and Class 3 credits. The type of credits you might get depends on your individual circumstances. You have to meet certain conditions to receive National Insurance credits. In other circumstances, you have to make a claim.
There is more information on the different situations in which you might be able to get National Insurance credits and how to get National Insurance credits on GOV. These state benefits are called contributory benefits. In some cases, National Insurance credits will count towards these contributory benefits, but in other cases they will not. You should check carefully the eligibility requirements on GOV.
Many benefits depend on sufficient NIC being paid or credited to create a qualifying year. There are other benefits for which, provided the rules for claiming apply to you, it does not matter whether or not you have paid any or enough NIC.
Widowed parent's allowance only available where spouse or civil partner died before 6 April Note that there are exceptions to the above for share fishermen and volunteer development workers employed abroad.
You pay Class 1 NIC if you work for an employer, that is, you are an employee. Your employer takes the NIC off your wages before paying you. Your employer also has to pay NIC on your earnings, but you need not worry about these. There is detailed information about Class 1 NIC in the employment section, including examples. You pay Class 2 NIC if you are self-employed.
There is more information in our self-employment section. This means that you do not have to pay contributions during the tax year. Your liability will arise at the end of the tax year and you can pay it with your Self Assessment tax bill. This should happen automatically if you complete form CWF1 when you commence self-employment. In this case, you should contact HMRC on and ask for this to be corrected.
Class 2 NIC can also be paid by those who are employed or self-employed overseas in certain circumstances. For more information, please see our migrants section. If you are self-employed and your profits are less than a set limit — the Small Profits Threshold — you will not have any liability to Class 2 NIC.
There is more information in the self-employment section. These are also known as voluntary contributions. You can pay contributions for previous years in a lump sum. You pay Class 4 NIC if you are self-employed. Your employer deducts Class 1 NIC from your gross wages before deductions, together with any income tax due, and pays you the net amount after deductions.
Alternatively, you can make payments regularly throughout the tax year using a Budget Payment Plan. There is more information on the methods of payment on GOV. To find out more see How do I pay tax on self-employed income?
There is a limit to the amount of NIC you need to pay in a tax year across different classes of contribution. If you have had only one employment you should not have overpaid NIC. This is because it is relatively uncommon for an individual to have paid the wrong amount of NIC.
You cannot claim a refund of NIC simply because you stop work or do not work for the whole tax year. For more information visit the migrants section.
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