Class 2 and 4 - Self employed
Class 2 and Class 4 - Self employed rates and thresholds
| Earnings or Benefits | 2017/18 Annual | 2018/19 Annual |
|---|---|---|
| Class 2 | ||
| Earnings or BenefitsSmall Earnings Exemption (SEE) threshold | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsBelow SEE | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsWeekly flat rate above SEE | 2017/18 Annual— | 2018/19 Annual— |
| Class 4 | ||
| Earnings or BenefitsSEE threshold | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsLower Profits Limit (LPL) | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsUpper Profits Limit (UPL) | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsBelow SEE | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsBetween SEE and LPL | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsBetween LPL and UPL | 2017/18 Annual— | 2018/19 Annual— |
| Earnings or BenefitsAbove UPL | 2017/18 Annual— | 2018/19 Annual— |
From April 2019 Class 2 NICs will be abolished. Class 4 NICs will be reformed so that self-employed individuals continue to build entitlement to the State Pension and other contributory benefits