DMBM525920 - Class 4 NICs: What are Class 4 NICs
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
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.