How much National Insurance will I pay if I’m in a partnership?

National insurance contributions are compulsory payments made by employees, employers and the self-employed (including partners) towards certain state benefits. The contributions are made at various different rates (all figures quoted are for the 2024/25 tax year).

You pay National Insurance if you’re:

• 16 or over
• an employee earning above £242 a week
• self-employed and making a profit of £6,725 or more a year.

You need a National Insurance number before you can start paying National Insurance contributions.

National Insurance contributions are payable by individuals between the ages of 16 and state retirement age.

For partners there are two types:

National Insurance contributions for partners are payable at the same time as the Income Tax is due.

Income Tax and National Insurance contributions for partners are payable by 31 January following the tax year to which they relate.

If the amount exceeds £1,000 an individual is required to make a payment on account for the next tax year.

Payments on account are due by 31 January and 31 July.

Find out more about important tax changes to national insurance rates in the current tax year.

When you become a partner you will need to register with HMRC. This can be done online through HMRC.

The registration process will include details on how to pay National Insurance.

You may wish to consider paying voluntary National Insurance Contributions if there is a gap in your record. This will ensure that you are eligible to a full state pension when you reach state retirement age.

You may get gaps in your record if you don’t pay National Insurance or don’t get National Insurance credits. This could be because you were:

• employed but had low earnings
• unemployed and weren’t claiming benefits
• self-employed but didn’t pay contributions because of small profits
• living abroad.

For details on how to check your national insurance record go to GOV.UK