How to Claim a National Insurance Refund from HMRC (2026/27)

Overpaid NI across two jobs, paid after State Pension age or paid the wrong class? Which HMRC form or letter to use, what to include and the time limits.

2026/27 tax year

National Insurance
Employee
UK-wide

Summary

For overpaid Class 1 (employee) National Insurance, GOV.UK says to ask the employer you worked for at the time to correct their payroll submission; they can usually refund you through payroll.
If you had more than one job and paid more than your annual maximum, write to HMRC at PT Operations North East England, BX9 1AN after the tax year ends, with P60s or final payslips for every job. There is no time limit for this type of claim.
If you should not have paid at all (for example you were over State Pension age), paid the wrong category rate, or your employer made a mistake and cannot refund you, write to HMRC within 6 years; later claims need a reasonable excuse.
Class 2 and Class 4 refunds have their own online services and print-and-post forms (CA8480 and CA5610); a Class 3 refund is by letter and only where you made an error when you paid, not where your circumstances changed afterwards.
If HMRC has written to you with a claim reference number, use the online Apply for a refund of National Insurance contributions service instead.

This guide is general information, not advice.

This guide is for anyone who thinks they paid more National Insurance than they owed: employees with two or more jobs, people still working past State Pension age, and self-employed people who paid the wrong class. It is the procedure, not the theory. For how each class works, read National Insurance explained.

By the end you will know which of HMRC’s routes fits your case, exactly what to send, where to send it and the time limit that applies.

Before you start

Have these ready:

your National Insurance number (on your payslip or P60)
your P60 for each tax year you are claiming for, or your P45 if you left the job; for a two-job claim, a P60 or final payslip from every job in that year
each employer’s name
the bank sort code, account number and account holder’s name for the refund
a Government Gateway sign-in if you will use an online service (Class 2, Class 4, or a claim with an HMRC reference number)
any HMRC letter about a refund, and the claim reference number on it

Step-by-step

Check whether HMRC has already written to you. If you have a letter from HMRC inviting you to claim and it carries a claim reference number, use the online Apply for a refund of National Insurance contributions service. You need the reference and your bank or building society details, and you should check the Class 2, Class 3 and credits figures in the letter are right before you submit. If you cannot apply online, the form on the back of the letter goes to the address at the top of it. If you have more than one refund letter, make a separate claim for each.
Work out which class you overpaid. HMRC’s Check how to claim a National Insurance refund tool routes you by class. Class 1 is the employee contribution taken through payroll; Class 2 and Class 4 are self-employed; Class 3 is voluntary.
Class 1, one job: ask the employer first. GOV.UK says to recover overpaid Class 1 through the employer you worked for at the time, including a previous employer. Ask them to correct their Full Payment Submission; they can usually refund you through payroll. This is the route when the wrong category letter was used or you paid after reaching State Pension age.
Class 1, employer cannot refund you: write to HMRC after the end of the tax year. The refund tool lists what the letter must contain: your full name, address, employer’s name and National Insurance number; why you overpaid; which tax year or years; how much tax and National Insurance you paid, with your P60 or P45; why you cannot get the refund from your employer; and the bank details for the refund. Send it to HM Revenue and Customs, National Insurance Contributions and Employer Office, BX9 1AN.
Class 1, more than one job: write to HMRC after the end of the tax year. Include your full name, address, National Insurance number, employer’s name, P60s or final payslips for all your jobs in the year, which tax years you overpaid in, and your bank details. Send it to PT Operations North East England, HM Revenue and Customs, BX9 1AN.
Class 4. If you paid too much, use the online service or the print-and-post form CA5610, after 1 February following the tax year you are claiming for. If you should not have paid Class 4 at all, the refund tool sends you to the Self Assessment helpline instead, within 6 years of the tax year.
Class 2. Use the online service or print-and-post form CA8480, both on the Class 2 refund page. For voluntary Class 2 you must have made an error when you paid. Contact DWP first to check whether the refund would affect your State Pension.
Class 3 (voluntary). Write to PT Operations North East England, HM Revenue and Customs, BX9 1AN with your full name, address, National Insurance number, why you want a refund and the tax years, as set out on the Class 3 refund page. You qualify only if you made an error at the time of payment, not if your circumstances changed afterwards.

Deadlines and what happens next

No time limit: Class 1 overpaid because you had more than one job, and Class 4 where you paid too much.
6 years (Self Assessment helpline): Class 4 you should not have paid at all.
6 years: Class 1 you should not have paid (for example over State Pension age), paid at the wrong rate, or overpaid through an employer’s mistake. GOV.UK says you may be able to claim later with a reasonable excuse.
Within 6 years of the tax year: Class 2 and Class 3. HMRC’s example is that a 2023 to 2024 refund should be applied for before 6 April 2030; a later claim must give reasons.

HMRC does not publish a fixed processing time on these pages. Use Check when you can expect a reply from HMRC once you have sent the claim.

For approved Class 2 and Class 3 refunds, HMRC says it sends a cheque by post. For Class 3, if the refund might affect your State Pension, HMRC refers it to DWP (or the Department for Communities in Northern Ireland). You then get a letter explaining the effect and decide whether to continue. If you still want the refund, you contact HMRC quoting the letter’s reference; if you do nothing, HMRC closes the claim. If you get Pension Credit or Universal Credit, tell the department that pays it about any refund.

Common mistakes

Writing to HMRC before asking the employer. For a single job, GOV.UK points you to the employer’s payroll first.
Sending one P60 for a two-job claim. HMRC asks for P60s or final payslips for all jobs in the year.
Claiming before the tax year ends. Class 1 letters go after the year closes, and Class 4 after 1 February following it.
Asking for Class 3 back because you no longer need it. A later change of circumstances does not qualify.
Using the reference-number service without a letter. It only works with the claim reference number HMRC sent you.

Worked example

With two or more jobs, each employer deducts Class 1 as if it were your only job, so both can charge the main rate on the same slice of pay. HMRC caps the total with an individual annual maximum under regulation 21 of the Social Security (Contributions) Regulations 2001, calculated in eight steps in NIM01251:

Weekly Upper Earnings Limit minus weekly Primary Threshold, times 53.
Multiply by the main rate.
Add up each job’s earnings between the Primary Threshold and the Upper Earnings Limit.
Take step 1 away from step 3 (a negative result counts as nil).
Multiply step 4 by the additional rate of 2%.
Add up each job’s earnings above the Upper Earnings Limit.
Multiply by 2%.
Add steps 2, 5 and 7. That is your maximum.

For 2026/27 the weekly thresholds are £242 and £967 (GOV.UK, how much you pay), the main rate is 8% and the annual thresholds are £12,570 and £50,270. Step 1 is (£967 − £242) × 53 = £38,425, and step 2 is £38,425 × 8% = £3,074.

The figures below use annual thresholds, as HMRC’s own worked example in NIM01272 does. Real payroll works pay period by pay period, so what you actually paid can differ slightly.

Two jobs at £50,000 each. Each employer takes 8% of £37,430 (£50,000 minus £12,570), which is £2,994.40, so you pay £5,988.80 in total. Step 3 is £74,860. Step 4 is £74,860 − £38,425 = £36,435, and at 2% step 5 is £728.70. There is nothing above the UEL in either job. Your maximum is £3,074 + £728.70 = £3,802.70, so about £2,186.10 is refundable.

Two jobs at £30,000 each. You pay £1,394.40 per job, £2,788.80 in total. Step 3 is £34,860, which is below step 1, so the maximum is £3,074. You paid less than that, so there is no refund. Two middling jobs do not automatically mean you overpaid.

To avoid overpaying for the rest of this tax year (2026/27), apply to defer. With two jobs you qualify if you earn £967 or more a week in one and £242 or more a week in the other. The CA72A form and notes say HMRC must receive a 2026 to 2027 application by 14 February 2027. If HMRC agrees, the deferred employer deducts 2% on earnings above the Primary Threshold instead of the main rate, and HMRC checks after the year ends whether you paid enough (Defer your National Insurance).

Frequently asked questions

How do I claim back National Insurance I overpaid because I had two jobs?

Write to HMRC after the end of the tax year at PT Operations North East England, HM Revenue and Customs, BX9 1AN. Include your full name, address, National Insurance number, your employer's name, P60s or final payslips for all your jobs in the year, which tax years you overpaid in and the bank sort code, account number and account holder name for the refund. GOV.UK says there is no time limit for this type of claim.

Can I get a refund of National Insurance paid after State Pension age?

Yes. Ask the employer first, because GOV.UK points you to the employer's payroll first for overpaid Class 1. If they cannot refund you, write to HMRC at the National Insurance Contributions and Employer Office, BX9 1AN, with your details, a P60 or P45, why you overpaid and why the employer cannot refund you. You must claim within 6 years unless you have a reasonable excuse.

Is there a time limit for claiming a National Insurance refund?

It depends on why you overpaid. There is no time limit for Class 1 overpaid because you had more than one job, or for Class 4 overpaid by too much. Class 1 you should not have paid, paid at the wrong category rate or overpaid through an employer's mistake has a 6-year limit, and GOV.UK says to apply for Class 2 and Class 3 refunds within 6 years of the tax year.

Can I get a refund of voluntary Class 3 contributions I no longer need?

Only if you made an error when you paid. HMRC's Class 3 refund guidance says you will not be entitled to a refund if the error relates to a change of circumstances after the payment was made. If a refund might affect your State Pension, HMRC refers it to DWP (or the Department for Communities in Northern Ireland) first and you decide whether to go ahead.

How do I stop overpaying National Insurance on two jobs this tax year?

Apply to defer Class 1 National Insurance on form CA72A. You qualify with two jobs if you earn £967 or more a week in one and £242 or more a week in the other. For the 2026 to 2027 tax year HMRC must receive the application by 14 February 2027. If allowed, the deferred job deducts 2% instead of the main rate and HMRC settles any balance after the year ends.