PLEASE NOTE: The charity TaxAid advises only those people on low incomes whose problems cannot be resolved with HMRC.

Married Women Paying Reduced Rate National Insurance Contributions

National insurance for employees and employers

Some married women and widows pay a reduced rate of class 1 National Insurance as employees(of 5.85% rather than the full rate of 12%.

No new elections are permitted. It only affects older women as the last date to make the election was 11 May 1977.

More detailed guidance on the married women’s reduced rate is also available on the Gov.uk website: Reduced Rate National Insurance for Married Women.