NIM24010 - 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 corresponding Lower and Upper Profit Limit figures for tax years 1975/76 to 2002/2003. Note that the annual maximum figure provided relates only to the maximum Class 4 NICs payable for a contributor who holds no other employments. Nor does that figure include the amount of Class 2 NICs payable.

For guidance on the pre 2003/2004 annual maximum:

• Class 2 and 4 NICs maximum for those who are self employed only, see NIM24102, or
• Class 4 NICs maximum for earners with more than one employment see NIM24101

Tax year	Class 4 NICs percentage rate	Lower profits limit	Uper 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