NIM38505 | Refunds: Class 2, 3 & 4 NICs: annual maximum contribution limits up to 5 April 2003

From HM Revenue & Customs · National Insurance Manual

For all tax years up to 5 April 2003 there is a fixed annual maximum amount payable by contributors with more than one job. The limits were:

Liability	Annual Maximum
Class 1 and 2 NICs	The value of 53 primary Class 1 NICs at the maximum standard weekly rate.
Class 2 and 4 NICs	The value of 53 Class 2 NICs plus the annual maximum amount of Class 4 NICs.
Class 1, 2 and 4	Where Class 1, 2 and 4 have been paid, the limit of Class 2 and 4 is first applied to the total of all NICs paid for the year, with any excess over that amount (provided it is more than 50p (NIM38503)) being refunded by way of Class 4 up to the amount of Class 4 paid. The remaining sum is then subject to the Class 1 and 2 maximum.

From 6 April 2024

There is no Class 2 element of the annual maximum calculation.