National Insurance contributions are payable if you are:
- aged over 16;
- an employee earning more than £166 a week for 2019/20 (£162 for 2018/19, £157 for 2017/18);
- self-employed with profits over £6,365 for 2019/20 (£6,205 for 2018/19, £6,025 for 2017/18).
In some circumstances, it is possible to overpay NICs, for example:
- if you have a high income and are both employed and self-employed;
- if you have more than one employed job;
- if you have reached state pension age but have continued to pay NICs.
You can find out how to claim a National Insurance rebate using this tool on the GOV.UK website, which directs you to the correct form, helpline or postal address. It does not as yet allow you to submit a refund claim online.
You will need to know specifically what class of NI rebate you are applying for, as there are different methods for reclaiming.