If you are employed and self-employed

If you are employed and self-employed, you can pay class 1 National Insurance as an employee as well class 2 and class 4 National Insurance as a self-employed person.

How much you pay is based on the normal National Insurance rules for employees and employers.

Look at the pages on National Insurance for employees and the self-employed to find out how much you will pay.

High earners (over about £40,000 or so) who are employed and self-employed may apply to defer paying some National Insurance. There is information about this on the HMRC website at Deferring class 2 and class 4 National Insurance, and on the BusinessLink website at Employed and Self-employed making sure you don’t overpay National Insurance.