Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 4 NICs: Structure: Annual Class 4 NICs maximum pre 6 April 2003: Table of Class 4 NICs maxima for tax years 1975/76 to 2002/2003

The following table provides the various maxima applied to Class 2 and 4 NICs for taxyears 19975/1976 to 2002/2003. The table provides the differing Class 2 rates for men andwomen for tax years up to 1977/78.

1
Tax year 2
Class 2 3
Class 4 4

Class 2 + 4

(self-employed only) 5

Class 2 + 4

(employed and self-employed) 6
Class 1, 2 and 4            
             
  2002/03 104.00 1806.35 1910.35 1912.35 All years

from 1978/79
to 2002/03

Where Class 1, 2 and 4 NICs have been paid, the limits of the Class 2+ 4 maximum (column 5) must first be applied to the total of all the contributions paid.

Any excess over that amount (provided it is more that 50p) is refunded by way of Class 4 NICs up to the amount of Class 4 paid.

The remaining sum of contributions paid is then subject to the Class 1 and 2 maximum.

The Class 1 and 2 maximum is 53 x primary Class 1 NICs on earnings at the UEL.          
  2001/02 104.00 1775.55 1879.55 1881.55
  2000/01 104.00 1640.45 1744.45 1746.45
  1999/00 340.60 1108.20 1448.80 1455.35
  1998/99 330.20 1074.60 1404.80 1411.15
  1997/98 325.95 1030.20 1356.15 1356.15
  1996/97 314.60 1008.00 1322.60 1328.65
  1995/96 299.00 1185.52 1480.52 1490.27
  1994/95 293.80 1158.51 1452.31 1457.96
  1993/94 288.60 976.50 1265.10 1270.65
  1992/93 278.20 941.22 1219.42 1224.77
  1991/92 272.95 905.94 1178.89 1178.89
  1990/91 236.60 803.25 1039.85 1044.40
  1989/90 221.00 746.55 967.55 971.80
  1988/89 210.60 699.93 910.53 914.58
  1987/88 200.20 677.25 877.45 881.30
  1986/87 198.75 653.31 852.06 852.06
  1985/86 214.50 606.69 821.19 824.69
  1984/85 239.20 570.15 809.35 813.95
  1983/84 228.80 516.60 745.40 749.80
  1982/83 195.00 453.00 648.00 651.75
  1981/82 176.80 393.87 570.67 574.07
  1980/81 132.50 282.50 415.00 415.00
  1979/80 109.20 237.50 346.70 348.80
  1978/79 98.80 212.50 311.30 313.20
  *1977/78 138.32 (m)      
132.60 (w) 300.00        
300.00 438.32 (m)        
432.60 (w) 440.98 (m)        
435.15 (w) 440.98 (m)        
435.15 (w)          
  *1976/77 125.32 (m)      
114.40 (w) 264.00        
264.00 389.32 (m)        
378.40 (w) 391.73 (m)        
380.60 (w) 391.73 (m)        
380.60 (w)          
  *1975/76 127.73 (m)      
111.30 (w) 160.00        
160.00 287.73 (m)        
271.30 (w) 287.73 (m)        
271.30 (w) 287.73 (m)        
271.30 (w)          

*For tax years up to 1977/78 where Class 1, 2 and 4 NICs have been paid, the Class 1and 2 NICs limit must first be applied to the Class 1 and 2 NICs paid. The remaining sumis then subject to the Class 1, 2 and 4 NICs annual maximum