National Insurance Contributions
The question
To ask the Chancellor of the Exchequer, how many people paid Class (a) 2 and (b) 4 National Insurance contributions in 2023.
Answered by James Murray
The number of people with Class 2 and Class 4 National Insurance Contributions (NICs) liabilities are estimated based on the 2021-22 Survey of Personal Incomes, projected using economic assumptions consistent with the Office for Budget Responsibility’s March 2024 Economic and Fiscal Outlook.
This represents an estimate of the number of people with Class 2 and Class 4 NICs liabilities, and does not represent the number of people from whom HMRC received payments in 2023-24.
Estimated number of individuals liable (thousands) | 2023-24 |
Class 2 NICs | 2,310 |
Class 4 NICs | 2,280 |
Information on NICs can be found in the “HMRC tax receipts and National Insurance contributions for the UK” statistical bulletin, available here:
HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk)
The breakdown of National Insurance contributions (NICs) by class for Great Britain and Northern Ireland is provided by HM Revenue and Customs (HMRC) in “National Insurance Fund (NIF) Accounts”, available here (in the Notes to the Account):
https://www.gov.uk/government/publications/national-insurance-fund-accounts
The NIF publication compares figures for year ended 31 March 2024 with year ended 31 March 2023. Note that the breakdown in the NIF accounts does not include the NHS allocation, paid over by HMRC to the NHS, though information on this allocation is included in the NIF Accounts.
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