SolvedNIM24140 | Class 4 NICs: Structure: Annual Class 4 NICs maximum pre 6 April 2003: Table of Class 4 NICs maxima for tax years 1975/76 to 2002/2003
From HM Revenue & Customs · National Insurance Manual
Regulation 100 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
The following table provides the various maximums applied to Class 2 and 4 NICs for tax years 1975/1976 to 2002/2003. The table provides the differing Class 2 rates for men and women for tax years up to 1977/78.
| 1.Tax year | 2. Class 2 | 3. Class 4 | 4. Class 2 + 4 (self-employed only) | 5. Class 2 + 4 (employed and self-employed) |
|---|---|---|---|---|
| 2002/03 | 104.00 | 1806.35 | 1910.35 | 1912.35 |
| 2001/02 | 104.00 | 1775.55 | 1879.55 | 1881.55 |
| 2000/01 | 104.00 | 1640.45 | 1744.45 | 1746.45 |
| 1999/00 | 340.60 | 1108.20 | 1448.80 | 1455.35 |
| 1998/99 | 330.20 | 1074.60 | 1404.80 | 1411.15 |
| 1997/98 | 325.95 | 1030.20 | 1356.15 | 1356.15 |
| 1996/97 | 314.60 | 1008.00 | 1322.60 | 1328.65 |
| 1995/96 | 299.00 | 1185.52 | 1480.52 | 1490.27 |
| 1994/95 | 293.80 | 1158.51 | 1452.31 | 1457.96 |
| 1993/94 | 288.60 | 976.50 | 1265.10 | 1270.65 |
| 1992/93 | 278.20 | 941.22 | 1219.42 | 1224.77 |
| 1991/92 | 272.95 | 905.94 | 1178.89 | 1178.89 |
| 1990/91 | 236.60 | 803.25 | 1039.85 | 1044.40 |
| 1989/90 | 221.00 | 746.55 | 967.55 | 971.80 |
| 1988/89 | 210.60 | 699.93 | 910.53 | 914.58 |
| 1987/88 | 200.20 | 677.25 | 877.45 | 881.30 |
| 1986/87 | 198.75 | 653.31 | 852.06 | 852.06 |
| 1985/86 | 214.50 | 606.69 | 821.19 | 824.69 |
| 1984/85 | 239.20 | 570.15 | 809.35 | 813.95 |
| 1983/84 | 228.80 | 516.60 | 745.40 | 749.80 |
| 1982/83 | 195.00 | 453.00 | 648.00 | 651.75 |
| 1981/82 | 176.80 | 393.87 | 570.67 | 574.07 |
| 1980/81 | 132.50 | 282.50 | 415.00 | 415.00 |
| 1979/80 | 109.20 | 237.50 | 346.70 | 348.80 |
| 1978/79 | 98.80 | 212.50 | 311.30 | 313.20 |
| *1977/78 | 138.32(m) 132.60(w) | 300.00 300.00 | 438.32 (m) 432.60 (w) | 440.98 (m) 435.15 (w) |
| *1976/77 | 125.32(m) 114.40(w) | 264.00 264.00 | 389.32 (m) 378.40 (w) | 391.73 (m) 380.60 (w) |
| *1975/76 | 127.73(m) 111.30(w) | 160.00 160.00 | 287.73 (m) 271.30 (w) | 287.73 (m) 271.30 (w) |
All years from 1978/79 to 2002/03;
Where Class 1, 2 and 4 NICs have been paid, the limits of the Class 2+ 4 maximum (column 5) must first be applied to the total of all the contributions paid.
Any excess over that amount (provided it is more that 50p) is refunded by way of Class 4 NICs up to the amount of Class 4 paid.
The remaining sum of contributions paid is then subject to the Class 1 and 2 maximum.
The Class 1 and 2 maximum is 53 x primary Class 1 NICs on earnings at the UEL
*For tax years up to 1977/78 where Class 1, 2 and 4 NICs have been paid, the Class 1 and 2 NICs limit must first be applied to the Class 1 and 2 NICs paid. The remaining sum is then subject to the Class 1, 2 and 4 NICs annual maximum