| £ per year | 2023 to 2024 | 2022 to 2023 | 2021 to 2022 | 2020 to 2021 |
|---|---|---|---|---|
| Lower Profits Limit Self-employed people start paying Class 4 National Insurance | £12,570 | £11,908 | £9,568 | £9,500 |
| Upper Profits Limit Self-employed people pay a lower rate | £50,270 | £50,270 | £50,270 | £50,000 |
| Rate between Lower Profits Limit and Upper Profits Limit | 9% | 9.73% | 9% | 9% |
| Rate above Upper Profits Limit | 2% | 2.73% | 2% |