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 Annual2018/19 Annual
Earnings or BenefitsBelow SEE2017/18 Annual2018/19 Annual
Earnings or BenefitsWeekly flat rate above SEE2017/18 Annual2018/19 Annual
Class 4
Earnings or BenefitsSEE threshold2017/18 Annual2018/19 Annual
Earnings or BenefitsLower Profits Limit (LPL)2017/18 Annual2018/19 Annual
Earnings or BenefitsUpper Profits Limit (UPL)2017/18 Annual2018/19 Annual
Earnings or BenefitsBelow SEE2017/18 Annual2018/19 Annual
Earnings or BenefitsBetween SEE and LPL2017/18 Annual2018/19 Annual
Earnings or BenefitsBetween LPL and UPL2017/18 Annual2018/19 Annual
Earnings or BenefitsAbove UPL2017/18 Annual2018/19 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