DMBM525920 - Class 4 NICs: What are Class 4 NICs

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Class 4 National Insurance

Class 4 National Insurance Contributions are payable by the self employed on profits between a lower and upper limit, and are collected with tax under a Self Assessment.

Unlike Class 2, Class 4 contributions do not count at all for benefit purposes.