What happens if I have more than one job – do both employers have to deduct National Insurance Contributions?
Yes. If you have more than one job with different employers, each employer has to deduct National Insurance Contributions if your gross pay with both or either of them is above the ET. If you have more than one job with the same employer, your earnings from them may be added together for National Insurance Contributions purposes. If your total gross pay is above the ET, then your employer has to deduct National Insurance Contributions. You may be able to defer some of your contribution liability if your earnings from separate employment’s exceed the Upper Earnings Limit. This may avoid you paying too much National Insurance and will remove the need for a refund.
