For employees’ NIC, see Employee Taxation page.
Self-employed people pay:
Class 3 voluntary NIC may be paid at £13.25 per week by someone who is not in work but who wishes to maintain state pension rights.
Someone who is both employed and self-employed will pay Class 1, Class 2 and Class 4 NIC. It is possible to apply for deferment of Class 4 so that the Class 1 paid on earnings can be taken into account. Class 4 will then be charged through self-assessment at only 2%, and the overall balance of liability will be settled at a later date.