Answers · UK 2025/26
Do pensioners pay National Insurance in 2026/27?
No. Once you reach State Pension age you stop paying employee Class 1 NI and Class 4 NI on self-employment income, regardless of how much you earn.
Full answer
National Insurance contributions cease when you reach State Pension age, which is currently 66 for both men and women in 2026/27. From that point you pay no Class 1 NI on employment earnings, no Class 2 NI, and no Class 4 NI on self-employment profits, no matter how high your income. You do continue to pay income tax on earnings, pension income, and savings interest above the Personal Allowance of £12,570. Employers still pay Class 1A and Class 1B NI on the wages of employees who have reached State Pension age, but this is the employer's liability not the employee's. If you carry on working after State Pension age alongside receiving your State Pension, both income streams are added together for income tax purposes, which can mean a larger PAYE tax bill. You can ask HMRC for a certificate of age exception (CF384) to give to your employer so no employee NI is deducted.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.