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When might you overpay or wrongly pay Class 1, 2 or 4 National Insurance contributions?

You might have overpaid or wrongly paid National Insurance contributions if you:

• had more than one job and your combined earnings were more than £817 a week (2012-13 tax year)
• stopped being self-employed and continued to pay Class 2 National Insurance contributions
• paid Class 2 National Insurance contributions and your profits were less than £5,595 a year (2012-13 tax year)
• were employed and self-employed in the same year and paid more than you needed to in Class 1, Class 2 and Class 4 National Insurance contributions
• were still working after reaching State Pension age and your employer continued to deduct Class 1 National Insurance contributions from your earnings
• were still working after reaching State Pension age and you continued to pay Class 2 National Insurance contributions on your self-employment earnings
• paid Class 4 National Insurance contributions on profits for a tax year after the one in which you reached State Pension age or on profits that included ‘employed earner’s’ income (income that you earned as an employee and on which you’ve already paid Class 1 National Insurance contributions)

• Check current National Insurance contributions rates on the HMRC website Opens new window

• National Insurance - the basics

How to claim a refund if you think you've overpaid Class 1 or 2 National Insurance contributions

The HM Revenue & Customs (HMRC) National Insurance Contributions Office usually gets in touch if you've paid £53.50 or more above the ‘annual limit’ for Class 1 and/or Class 2 National Insurance contributions.

If you think you've overpaid but haven't been notified, write after the end of the tax year to:

HM Revenue & Customs
Payment Reconciliation
National Insurance Contributions Office
Benton Park View
Newcastle upon Tyne
NE98 1ZZ

Make sure you sign your letter and include:

• why you think you've overpaid
• which tax years and which class(es) of National Insurance contributions you think you overpaid
• your National Insurance number
• if you’re employed - a P60 or statement from your employer(s) showing National Insurance contributions deducted from your wages during the tax year (Class 1)
• if you’re self employed - a copy of the accounts for the tax year which confirms the low earnings

If you need help call the National Insurance Enquiries for Individuals Helpline on 0845 302 1479. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

How to claim a refund if you think you’ve overpaid Class 4 National Insurance contributions

Fill in the form CA5610 'Application for a refund of Class 4 National Insurance contributions' – follow the link below – and send it to:

HM Revenue & Customs
Deferment Services
National Insurance Contributions Office
Benton Park View
Newcastle upon Tyne
NE98 1ZZ

The earliest you can apply for a refund is from 1 February following the tax year in which you think the refund is due. For example, if you overpaid Class 4 National Insurance contributions in the tax year 2011-12, the earliest date you can apply is 1 February 2013.

If you need help call the Deferment Services Helpline on 0845 915 7141. Lines are open Monday to Thursday from 8.00 am to 5.00 pm, and from 8.00 am to 4.30 pm on Fridays.

• Get form CA5610 - Application for refund of Class 4 National Insurance contributions (NIC) Opens new window

How to claim a refund if you think you’ve paid Class 2 National Insurance contributions when you don’t need to

Do one of the following:

• fill in the form CA8480 'Application for refund of Class 2 National Insurance contributions' - follow the link below
• write to:
  HM Revenue & Customs
  Self Employment Services
  National Insurance Contributions Office
  Benton Park View
  Newcastle upon Tyne
  NE98 1ZZ

If you need help call the Self-employed Helpline on 0845 915 4655. Lines are open Monday to Friday from 8.30 am to 5.00 pm.

• Get form CA8480 - Application for refund of Class 2 National Insurance contributions Opens new window

How to claim a refund if you think you’ve paid Class 4 National Insurance contributions when you don’t need to

Do one of the following:

• contact the Income Tax enquiries for the self-employed helpline by following the first link below
• call the Self Assessment Helpline by following the second link below

• Income Tax enquiries for self-employed Opens new window

• Contact the Self Assessment Helpline Opens new window

If you think you’ve paid voluntary Class 2 or Class 3 National Insurance contributions when you don’t need to

You may be able to claim a refund where all of the following apply:

• you reach State Pension age on or after 6 April 2023
• you paid voluntary National Insurance contributions between 25 May 2023 and 26 July 2023 or, between 25 May 2023 and 11 February 2024 if you live in Northern Ireland – follow the first link below for more information
• at the time you paid them, you were unaware of the government's intention to reduce the number of qualifying years required for a full basic State Pension to 30 because HMRC had not sent you information regarding that intention

There are other circumstances when you may be able to claim a refund of voluntary Class 3 National Insurance contributions. For example, you may have paid contributions when you don’t need to, or haven’t paid enough to make a year count as a ‘qualifying year’ in your contributions record.

Before applying for a refund, HMRC recommends that you read more about when you might qualify by following the link below.

• Paying voluntary National Insurance contributions on the HMRC website Opens new window

You should consider carefully if applying for a refund is right for you. You might not be able to pay back the refunded contributions later if you find you need them for your basic State Pension or bereavement benefits.

• Find out how you qualify for the State Pension (pensions and retirement planning section)

• Changes to the State Pension rules (pensions and retirement planning section)

• Bereavement benefits

How to claim a refund if you’ve paid voluntary Class 2 or Class 3 National Insurance contributions when you don’t need to

Voluntary Class 2 National Insurance contributions

Do one of the following:

• fill in the form 'Application for a refund of Voluntary Class 2 National Insurance contributions' - see the link below
• write to:
  HM Revenue & Customs
  Self Employment Services
  National Insurance Contributions Office
  Benton Park View
  Newcastle upon Tyne
  NE98 1ZZ

If you need help call the National Insurance Enquiries for Individuals Helpline on 0845 302 1479. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

• Download 'Application for a refund of Voluntary Class 2 National Insurance contributions form' (PDF, 33K) Opens new window

• Help with PDF files

Voluntary Class 3 National Insurance contributions

Do one of the following:

• fill in the form 'Application for a refund of Voluntary Class 3 National Insurance contributions' - see the link below
• write to:
  HM Revenue & Customs
  Payment Reconciliation
  National Insurance Contributions Office
  Benton Park View
  Newcastle upon Tyne
  NE98 1ZZ

If you need help call the National Insurance Enquiries for Individuals Helpline on 0845 302 1479. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

• Download 'Application for a refund of Class 3 National Insurance contributions form' (PDF, 34K) Opens new window

• Help with PDF files

How to claim a refund if you live abroad and have paid voluntary Class 2 or Class 3 National Insurance contributions when you don’t need to

Fill in the form 'Application for a refund of Voluntary Class 2 or Class 3 National Insurance contributions' and send it to:

HM Revenue & Customs
International Caseworker
National Insurance Contributions Office
Room BP1301
Benton Park View
Newcastle upon Tyne
NE1ZZ

If you need help call the National Insurance Helpline for non-UK Residents on +44 191 230 7010. Lines are open Monday to Friday from 8.00 am to 5.00 pm.

• Download 'Application for a refund of Voluntary Class 2 or Class 3 National Insurance contributions form' (PDF, 35K) Opens new window

• Help with PDF files

Refund time limits

There is no time limit for reclaiming overpaid contributions where, for example, you had two jobs or were both employed and self-employed, or you haven’t paid enough voluntary contributions for them to count as a qualifying year for your State Pension.

If you have overpaid or wrongly paid for any other reason, there is normally a six-year time limit for claiming a refund. So, for example, a claim for the tax year 2006-07 must be made by 5 April 2013.

However, if you are claiming a Class 2 National Insurance contributions refund because your self-employed earnings for the tax year were below the ‘small earnings exception’ limit, you must apply for it in writing between 6 April and 31 January following the end of the tax year in which the payments were made, and provide evidence of your earnings for the whole tax year.

More useful links

• Working and paying tax

• National Insurance - the basics

• Tax refunds and reclaiming overpaid tax

• Calculating your State Pension age

• Do you need to top up your National Insurance contributions?

Useful contacts

• National Insurance Contributions Office