| Class 2 |
| Earnings or BenefitsSmall Earnings Exemption (SEE) threshold | 2017/18 Annual£6,025.00 | 2018/19 Annual£6,205.00 |
| Earnings or BenefitsBelow SEE | 2017/18 Annual£0.00 | 2018/19 Annual£0.00 |
| Earnings or BenefitsWeekly flat rate above SEE | 2017/18 Annual£2.85 | 2018/19 Annual£2.95 |
| Class 4 |
| Earnings or BenefitsSEE threshold | 2017/18 Annual£6,025.00 | 2018/19 Annual£6,205.00 |
| Earnings or BenefitsLower Profits Limit (LPL) | 2017/18 Annual£8,164.00 | 2018/19 Annual£8,424.00 |
| Earnings or BenefitsUpper Profits Limit (UPL) | 2017/18 Annual£45,000.00 | 2018/19 Annual£46,350.00 |
| Earnings or BenefitsBelow SEE | 2017/18 Annual0.0% | 2018/19 Annual0.0% |
| Earnings or BenefitsBetween SEE and LPL | 2017/18 Annual0.0% | 2018/19 Annual0.0% |
| Earnings or BenefitsBetween LPL and UPL | 2017/18 Annual9.0% | 2018/19 Annual9.0% |
| Earnings or BenefitsAbove UPL | 2017/18 Annual2.0% | 2018/19 Annual2.0% |
