Guidance

CA44: National Insurance for company directors

Find information about paying National Insurance contributions for company directors in current and previous tax years.

• From: HM Revenue & Customs
• Published: 28 March 2014
• Last updated: 16 April 2026
  Show all updates

  1. 16 April 2026

     The '2026 to 2027: National Insurance for company directors — effective from 6 April 2026 to 5 April 2027' attachment has been updated to show India is a country the UK has a social security agreement with.

  2. 6 April 2026

     The National Insurance for company directors booklet (CA44) for 2026 to 2027 has been added. The booklet for 2021 to 2022 has been removed.

  3. 6 April 2025

     The National Insurance for company directors booklet (CA44) for 2025 to 2026 has been added. The booklet for 2020 to 2021 has been removed.

  4. 6 April 2024

     The National Insurance for company directors booklet (CA44) for 2023 to 2024 has been added.

  5. 22 December 2023

     The National Insurance for company directors booklet (CA44) 2023 to 2024 has been updated following a change in the rate of National Insurance contributions with effect from 6 January 2024. An additional booklet has been added covering 6 January 2024 to 5 April 2024.

  6. 6 April 2023

     The National Insurance for company directors booklet (CA44) for 2023 to 2024 has been added. The booklet for 2019 to 2020 has been removed.

  7. 28 October 2022

     The National Insurance for company directors booklet (CA44) 2022 to 2023 has been updated following a change in the rate of National Insurance contributions with effect from 6 November 2022. There has also been a change to the directors table method for 2022 to 2023.

  8. 6 July 2022

     The National Insurance for company directors booklet (CA44) 2022 to 2023 has been updated to include changes in the Primary Threshold.

  9. 6 April 2022

     The National Insurance for company directors booklet (CA44) for 2022 to 2023 has been added.

  10. 3 November 2021

      The '2021 to 2022: National Insurance for company directors' guide has been updated to reflect a change in the legislation for directors going or coming from abroad and their National Insurance liability.

  11. 5 May 2021

      The National Insurance for company directors booklet (CA44) for 2021 to 2022 has been updated.

  12. 6 April 2021

      An updated National Insurance for company directors booklet (CA44) added for 2021 to 2022.

  13. 18 March 2021

      National Insurance for company directors booklet added for 2021 to 2022.

  14. 31 December 2020

      An updated CA44 booklet for 2020 to 2021 has been added.

  15. 28 April 2020

      An updated CA44 booklet for 2020 to 2021 has been added.

  16. 6 April 2020

      The CA44 booklet for 2020 to 2021 has been added.

  17. 19 February 2019

      The CA44 booklet for 2019 to 2020 has been added.

  18. 12 March 2018

      A new CA44 booklet for 2018 to 2019 has been added.

  19. 22 February 2017

      Form CA44 has been updated to reflect new tax year changes.

  20. 22 February 2016

      Form CA44 has been updated to reflect new tax year changes.

  21. 23 February 2015

      Helpbook CA44 for 2015 to 2016 has been published.

  22. 28 March 2014

      First published.

Documents

2026 to 2027: National Insurance for company directors — effective from 6 April 2026 to 5 April 2027

PDF, 1.1 MB, 36 pages

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2025 to 2026: National Insurance for company directors — effective from 6 April 2025 to 5 April 2026

PDF, 1.05 MB, 36 pages

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2024 to 2025: National Insurance for company directors — effective from 6 April 2024 to 5 April 2025

PDF, 1.15 MB, 36 pages

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2023 to 2024: National Insurance for company directors — effective from 6 January 2024 to 5 April 2024

PDF, 1.07 MB, 36 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2023 to 2024: National Insurance for company directors — effective from 6 April 2023 to 5 January 2024

PDF, 1.08 MB, 36 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

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2022 to 2023: National Insurance for company directors — effective from 6 November 2022 to 5 April 2023

PDF, 1.31 MB, 36 pages

This file may not be suitable for users of assistive technology.

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2022 to 2023: National Insurance for company directors — effective from 6 July 2022 to 5 November 2022

PDF, 1.08 MB, 36 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2022 to 2023: National Insurance for company directors — effective from 6 April 2022 to 5 July 2022

PDF, 1.07 MB, 36 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This booklet gives detailed information about paying National Insurance contributions for company directors. It also tells you about special or unusual cases.