National Insurance: Class 4 rate above the upper profits limit

The Class 4 rate on self-employed profits above the upper profits limit.

Corroborated Act of Parliament Great Britain in force since 2011-04-06

Checked against its sources: statute verified 2026-07-29·guidance verified 2026-09-21

Scope: The alteration power in s.143 of the Social Security Administration Act 1992 is expressed over the MAIN Class 4 percentage; the additional percentage stands in the Act's own words.

Current sources

Source A · LegislationSocial Security Contributions and Benefits Act 1992, c. 4 s. 15(3ZA)(b) ("the additional Class 4 percentage is 2 per cent")

retrieved 2026-07-29

Source B · Official guidancehttps://www.gov.uk/self-employed-national-insurance-rates (Class 4 rates for 2026 to 2027)

retrieved 2026-07-29

History

Value	From	To	Status	Sources
2%	2011-04-06	—	Corroborated	Legislation: Social Security Contributions and Benefits Act 1992, c. 4 s. 15(3ZA)(b) ("the additional Class 4 percentage is 2 per cent") retrieved 2026-07-29 Official guidance: https://www.gov.uk/self-employed-national-insurance-rates (Class 4 rates for 2026 to 2027) retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.ni.class4.additional_rate
Name in the API: Class 4 National Insurance: additional rate
Record fields (source type · unit · jurisdiction · status): act·percent·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:be54158f4e1838c89b4855e737f73e69c2163cd1023c3b770dec9b2679f02b3e
Source snapshots (SHA-256): Legislation: sha256:70bfaaf5415fca7984030bcdfe31c32b6f6ef14664f6ae511128e84c2ea44536; Official guidance: sha256:a1df49d039b43cc6cabc82ee24bc2d9779d910c3fd7a016999bc70db0550bd96
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class4.additional_rate"]
Machine-readable record: /v1/figures/employment.ni.class4.additional_rate · current only: /v1/figures/employment.ni.class4.additional_rate/current

Compiler's notes

Stated in the spelt form "2 per cent" — the same value the employee additional rate carries, but a separate provision for a separate charge, so the two are NOT coupled by an invariant. effective_from is read from the F-note on the archived section: "Figure in s. 15(3ZA)(b) substituted (6.4.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 2(1)(b), 13(1)" — a DIFFERENT section of the same 2011 Act from the one that set the employee additional rate, which is why the two rows are dated separately even though both moved that day.