| Class 2 |
| Earnings or BenefitsSmall Earnings Exemption (SEE) threshold | 2020/21 Annual£6,475.00 | 2021/22 Annual£6,515.00 |
| Earnings or BenefitsBelow SEE | 2020/21 Annual£0.00 | 2021/22 Annual£0.00 |
| Earnings or BenefitsWeekly flat rate above SEE | 2020/21 Annual£3.05 | 2021/22 Annual£3.05 |
| Class 4 |
| Earnings or BenefitsSEE threshold | 2020/21 Annual£6,475.00 | 2021/22 Annual£6,515.00 |
| Earnings or BenefitsLower Profits Limit (LPL) | 2020/21 Annual£9,500.00 | 2021/22 Annual£9,568.00 |
| Earnings or BenefitsUpper Profits Limit (UPL) | 2020/21 Annual£50,000.00 | 2021/22 Annual£50,270.00 |
| Earnings or BenefitsBelow SEE | 2020/21 Annual0.0% | 2021/22 Annual0.0% |
| Earnings or BenefitsBetween SEE and LPL | 2020/21 Annual0.0% | 2021/22 Annual0.0% |
| Earnings or BenefitsBetween LPL and UPL | 2020/21 Annual9.0% | 2021/22 Annual9.0% |
| Earnings or BenefitsAbove UPL | 2020/21 Annual2.0% | 2021/22 Annual2.0% |
