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%.
The last date to make the election was 11 May 1977 and no new elections are permitted.
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.