Who has to pay Class 4 National Insurance contributions?
Every self-employed person who makes more than a certain amount of profit from their business has to pay Class 4 as well as Class 2 contributions. You do not have to pay Class 4 contributions if you are over state pension age – 65 or over for men, 60 or over for women – at the beginning of the tax year. This includes people whose 65th/60th birthday falls on 6 April. If you reach 65/60 during the tax year, you will still be liable for Class 4 contributions up to 5 April in the following year You may apply for special exception from liability to pay Class 4 contributions if you are under 16 at the start of the tax year. If possible, you should apply before the beginning of the tax year. You only need to apply once – your application will cover all tax years up to and including the year of your 16th birthday. To apply for exception, complete the form CA2835U Application for exception from liability for Class 4 contributions for persons under 16 years of age, which you can get from your lo
