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HMRC internal manual

National Insurance Manual

Refunds: Class 2, 3 & 4 NICs: annual maximum contribution limits up to 5 April 2003

For all tax years up to 5 April there is a fixed annual maximum amount payable by contributors with more than one job. The limits were:

Liability Annual Maximum
Class 1 and 2 NICs The value of 53 primary Class 1 NICs at the maximum standard weekly rate.
Class 2 and 4 NICs The value of 53 Class 2 NICs plus the annual maximum amount of Class 4 NICs.
Class 1, 2 and 4 Where Class 1, 2 and 4 have been paid, the limit of Class 2 and 4 is first applied to the total of all NICs paid for the year, with any excess over that amount [provided it is more than 50p (NIM38503)] being refunded by way of Class 4 up to the amount of Class 4 paid. The remaining sum is then subject to the Class 1 and 2 maximum.