| Class 4 |
| Earnings or BenefitsSEE threshold | 2024/25 Annual£6,515.00 | 2025/26 Annual£6,515.00 |
| Earnings or BenefitsLower Profits Limit (LPL) | 2024/25 Annual£12,570.00 | 2025/26 Annual£12,570.00 |
| Earnings or BenefitsUpper Profits Limit (UPL) | 2024/25 Annual£50,270.00 | 2025/26 Annual£50,270.00 |
| Earnings or BenefitsBelow SEE | 2024/25 Annual0.00% | 2025/26 Annual0.00% |
| Earnings or BenefitsBetween SEE and LPL | 2024/25 Annual0.00% | 2025/26 Annual0.00% |
| Earnings or BenefitsBetween LPL and UPL | 2024/25 Annual6.00% | 2025/26 Annual6.00% |
| Earnings or BenefitsAbove UPL | 2024/25 Annual2.00% | 2025/26 Annual2.00% |
