2013 – 2014 Class 4 NIC

Class 4: Self-employed persons

The rate of contribution will be 9 per cent on earnings between £7,755 and £41,450, plus 2 per cent on earnings
above £41,450 (the 2012/13 contribution was 9 per cent on earnings between £7,605 and £42,475, plus 2 per cent
on earnings above that figure). The threshold is equal to the Primary Threshold (at which employees begin to pay
contributions), the ceiling for 9% contributions is equal to the Upper Earnings Limit.