Class 2 and 4 - Self employed

Class 2 and Class 4 - Self employed rates and thresholds

Earnings or Benefits2017/18 Annual2018/19 Annual
Class 2
Earnings or BenefitsSmall Earnings Exemption (SEE) threshold2017/18 Annual£6,025.002018/19 Annual£6,205.00
Earnings or BenefitsBelow SEE2017/18 Annual£0.002018/19 Annual£0.00
Earnings or BenefitsWeekly flat rate above SEE2017/18 Annual£2.852018/19 Annual£2.95
Class 4
Earnings or BenefitsSEE threshold2017/18 Annual£6,025.002018/19 Annual£6,205.00
Earnings or BenefitsLower Profits Limit (LPL)2017/18 Annual£8,164.002018/19 Annual£8,424.00
Earnings or BenefitsUpper Profits Limit (UPL)2017/18 Annual£45,000.002018/19 Annual£46,350.00
Earnings or BenefitsBelow SEE2017/18 Annual0.0%2018/19 Annual0.0%
Earnings or BenefitsBetween SEE and LPL2017/18 Annual0.0%2018/19 Annual0.0%
Earnings or BenefitsBetween LPL and UPL2017/18 Annual9.0%2018/19 Annual9.0%
Earnings or BenefitsAbove UPL2017/18 Annual2.0%2018/19 Annual2.0%