SolvedNIM24050 | Class 4 NICs: structure from 6 April 2003: Class 4 rates and limits from 6 April 2003 onwards
From HM Revenue & Customs · National Insurance Manual
The following table provides the relevant Class 4 NICs percentages and corresponding Lower and Upper Profit Limits for tax years 2003/2004 onwards.
| Tax Year | Lower Profits Limit (LPL) | Upper Profits Limit (UPL) | Class 4 NICs percentages - Profits between LPL and UPL | Profit as above UPL |
|---|---|---|---|---|
| 2003-2004 | £4615 | £30940 | 8% | 1% |
| 2004-2005 | £4745 | £31720 | 8% | 1% |
| 2005-2006 | £4895 | £32760 | 8% | 1% |
| 2006-2007 | £5035 | £33540 | 8% | 1% |
| 2007-2008 | £5225 | £34840 | 8% | 1% |
| 2008-2009 | £5435 | £40040 | 8% | 1% |
| 2009-2010 | £5715 | £43875 | 8% | 1% |
| 2010-2011 | £5715 | £43875 | 8% | 1% |
| 2011-2012 | £7225 | £42475 | 9% | 2% |
| 2012-2013 | £7605 | £42475 | 9% | 2% |
| 2013-2014 | £7755 | £41450 | 9% | 2% |
| 2014-2015 | £7,956 | £41,865 | 9% | 2% |
| 2015-2016 | £8,060 | £42,385 | 9% | 2% |
| 2016-2017 | £8,060 | £43,000 | 9% | 2% |
| 2017-2018 | £8,164 | £45,000 | 9% | 2% |
| 2018-2019 | £8,424 | £46,350 | 9% | 2% |
| 2019-2020 | £8,632 | £50,000 | 9% | 2% |
| 2020-2021 | £9,500 | £50,000 | 9% | 2% |
| 2021-2022 | £9,568 | £50,270 | 9% | 2% |
| 2022-2023 | £11,908 | £50,270 | 9.73% | 2.73% |
| 2023-2024 | £12,570 | £50,270 | 9% | 2% |
| 2024-2025 | £12,570 | £50,270 | 6% | 2% |