This is a freeview 'At a glance' guide to the maximum National Insurance Contribution cap. 

Where an individual has multiple employments or is both employed and self-employed, there is a cap on the National Insurance Contributions (NICs) due. Subscribers see National Insurance: what's the maximum payable? 

At a glance

Two separate calculations determine the Maximum NICs payable.

  • For years up to 2014/15, taxpayers had to pay the full NIC and then claim back any excess after the year-end.
  • From 2015/16 onwards, the calculations should be performed automatically as part of the tax calculation for the year with only the actual NIC due for the year being paid.

If an overpayment of Class 1 NICs is likely, it is possible to request a deferment. 

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