DMBM525020 | Debt and return pursuit: NIC: general: introduction

From HM Revenue & Customs · Debt Management and Banking Manual

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National Insurance Contributions are divided into classes:

Class 1 payable by employers (secondary class 1 contributions) and employees (primary class 1 contributions) on earnings from employment and usually collected alongside PAYE.
Class 1A payable only by employers and some third parties on most taxable benefits provided in kind to employees.
Class 1B payable by employers, as part of PAYE Settlement Agreement (PSA) agreed with HMRC.
Class 2 a flat rate contribution payable by the self-employed.
Class 3 a voluntary contribution to preserve or enhance entitlement to certain benefits, such as the basic State Pension.
Class 4 payable by the self-employed and based on a percentage of profits between a lower and upper limit, normally in addition to Class 2 contributions.