Change of https://www.gov.uk/government/publications/ca44-national-insurance-for-company-directors

Change description : 2026-04-06 00:15:00: The National Insurance for company directors booklet (CA44) for 2026 to 2027 has been added. The booklet for 2021 to 2022 has been removed. [Guidance and regulation]

Showing diff : 2025-04-05 23:28:57.718678560 +00:00..2026-04-05 23:51:07.668858872 +00:00

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
6 April 20252026 — See all updates

Documents

20252026 to 2026:2027: National Insurance for company directors — effective from 6 April 20252026 to 5 April 20262027

PDF, 1.051.22 MB, 36 pages

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20242025 to 2025:2026: National Insurance for company directors — effective from 6 April 20242025 to 5 April 20252026

PDF, 1.151.05 MB, 36 pages

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20232024 to 2024:2025: National Insurance for company directors — effective from 6 JanuaryApril 2024 to 5 April 20242025

PDF, 1.071.15 MB, 36 pages

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2023 to 2024: National Insurance for company directors — effective from 6 AprilJanuary 20232024 to 5 JanuaryApril 2024

PDF, 1.081.07 MB, 36 pages

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20222023 to 2023:2024: National Insurance for company directors — effective from 6 NovemberApril 20222023 to 5 AprilJanuary 20232024

PDF, 1.311.08 MB, 36 pages

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2022 to 2023: National Insurance for company directors — effective from 6 JulyNovember 2022 to 5 NovemberApril 20222023

PDF, 1.081.31 MB, 36 pages

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2022 to 2023: National Insurance for company directors — effective from 6 AprilJuly 2022 to 5 JulyNovember 2022

PDF, 1.071.08 MB, 36 pages

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20212022 to 2022:2023: National Insurance for company directors — effective from 6 April 2022 to 5 July 2022

PDF, 10001.07 KBMB, 3436 pages

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Details

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

Updates to this page

Published 28 March 2014
Last updated 6 April 20252026 + show all updates

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

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Update history

2026-04-06 00:15
The National Insurance for company directors booklet (CA44) for 2026 to 2027 has been added. The booklet for 2021 to 2022 has been removed.

2025-04-06 00:15
The National Insurance for company directors booklet (CA44) for 2025 to 2026 has been added. The booklet for 2020 to 2021 has been removed.

2024-04-06 00:15
The National Insurance for company directors booklet (CA44) for 2023 to 2024 has been added.

2023-12-22 11:01
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.

2023-04-06 00:15
The National Insurance for company directors booklet (CA44) for 2023 to 2024 has been added. The booklet for 2019 to 2020 has been removed.

2022-10-28 00:15
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.

2022-07-06 10:40
The National Insurance for company directors booklet (CA44) 2022 to 2023 has been updated to include changes in the Primary Threshold.

2022-04-06 00:15
The National Insurance for company directors booklet (CA44) for 2022 to 2023 has been added.