02: The NIC classes
There are four classes of NIC:- Class 1 paid by employees (including directors) and employers.
- Class 2, a flat rate payment by self-employed people.
- Class 3, a flat-rate voluntary contribution that non-earners can pay if they want to maintain entitlement to benefits.
- Class 4, an earnings-related contribution by self-employed people.
You do not have to pay NICs if you are under 16 or over state pension age.
