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

National Insurance with more than one job

National insurance for employees and employers

National Insurance for employees operates in a different way from income tax. With income tax there is a single tax free amount available per person per tax year. For National Insurance there is a new limit for each job so long as it is with a different employer.

Example: An employee has two jobs. It is May 2021. The weekly National Insurance ‘Earnings Threshold’ for employees is £184 per week. In the main job earnings are £194 per week. In the second job earnings are £50 per week. In the first job the national Insurance is £1.20 which is 12% on £194 less £184. In the second job there are no  National Insurance Contributions payable as earnings in that job are less than £184 in the week.

The employer in the first job will pay ‘Secondary Contributions’ at 13.8% over £170  pw. The employer for the second job will not pay Employers’ National Insurance.