Employees pay two rates of National Insurance Contributions (NICs) depending on whether they are contracted-out of the State Second Pension (formerly SERPS). People who are contracted-in pay the full rates of NICs (currently 11%) while those who are contracted-out pay a reduced rate (currently 9.4%).

Self-employed people pay a reduced rate of NICs plus a weekly stamp.

People over state pension age (60 for women, 65 for men) are not liable to pay NICs at all).

Use this question to confirm your National Insurance status and the calculator will work out your contributions automatically.