Policy paper

National insurance and the self-employed

Details of the government’s reforms to National Insurance for the self-employed.

Document

Details

Spring Budget 2017 has announced changes to National Insurance contributions (NICs) for the self-employed. Alongside the planned abolition of Class 2 NICs from April 2018, the rate of Class 4 will increase from 9% to 10% in April 2018 and to 11% in April 2019. This document sets out the background to self-employed National Insurance and details the government’s reforms.

Published 8 March 2017