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HMRC internal manual

National Insurance Manual

Class 4 NICs: Structure pre 6 April 2003: Class 4 NICs rates and limits for tax years 1975/1976 to 2002/2003

The following table provides the relevant Class 4 NICs percentages and correspondingLower and Upper Profit Limit figures for tax years 1975/76 to 2002/2003. Note that theannual maximum figure provided relates only to the maximum Class 4 NICs payable for acontributor who holds no other employments. Nor does that figure include the amount ofClass 2 NICs payable.

For guidance on the pre 2003/2004 annual:

  • Class 2 and 4 NICs maximum for those who are self employed only or
  • Class 4 NICs maximum for earners with more than one employment see NIM24101
Tax year Class 4 NICs percentage rate Lower Profits Limit Upper Profits Limit Annual Class 4
NICs Maximum        
         
1975/1976 8.0% £1,600 £3,600 £160.00
1976/1977 8.0% £1,600 £4,900 £264.00
1977/1978 8.0% £1,750 £5,500 £300.00
1978/1979 5% £2,000 £6,250 £212.50
1979/1980 5% £2,250 £7,000 £237.50
1980/1981 5% £2,660 £8,300 £282.00
1981/1982 5.75% £3,150 £10,000 £393.87
1982/1983 6.0% £3,450 £11,000 £453.00
1983/1984 6.3% £3,800 £12,000 £516.60
1984/1985 6.3% £3,950 £13,000 £570.15
1985/1986 6.3% £4,150 £13,780 £606.69
1986/1987 6.3% £4,450 £14,820 £653.31
1987/1988 6.3% £4,590 £15,340 £677.25
1988/1989 6.3% £4,750 £15,860 £699.93
1989/1990 6.3% £5,050 £16,900 £746.55
1990/1991 6.3% £5,450 £18,200 £803.25
1991/1992 6.3% £5,900 £20,280 £905.94
1992/1993 6.3% £6,120 £21,060 £941.22
1993/1994 6.3% £6,340 £21,840 £976.50
1994/1995 7.3% £6,490 £22,360 £1158.51
1995/1996 7.3% £6,640 £22,880 £1185.52
1996/1997 6.0% £6,860 £23,660 £1008.00
1997/1998 6.0% £7,010 £24,180 £1030.20
1998/1999 6.0% £7,310 £25,220 £1074.60
1999/2000 6.0% £7,530 £26,000 £1108.20
2000/2001 7% £4,385 £27,820 £1640.45
2001/2002 7% £4,535 £29,900 £1775.55
2002/2003 7% £4,615 £30420 £1806.35