National Insurance: Class 4 lower profits limit

The yearly profits above which a self-employed person starts paying main-rate Class 4 National Insurance.

£12,570.00per year

Corroborated Act of Parliament Great Britain in force since 2023-04-06

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

Scope: £12,570 a year, aligned with the personal allowance and the Class 1 primary threshold's annual figure by the same 2022 Act — the dated invariant records that alignment. The 2022 Act's s2(1) put £11,908 in for 2022-23 and s2(3) moved it to £12,570 from 6 April 2023; the parser reads both links and the selector takes the last.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/ukpga/2022/16/enacted (ukpga/2022/16: section 15(3)(a) of the Social Security Contributions and Benefits Act 1992: for £11,908 substitute £12,570)

retrieved 2026-07-25

Source B · Official guidancehttps://www.gov.uk/self-employed-national-insurance-rates ("6% on profits over £12,570 up to £50,270")

retrieved 2026-07-29

History

Value	From	To	Status	Sources
£12,570.00	2023-04-06	—	Corroborated	Legislation: https://www.legislation.gov.uk/ukpga/2022/16/enacted (ukpga/2022/16: section 15(3)(a) of the Social Security Contributions and Benefits Act 1992: for £11,908 substitute £12,570) retrieved 2026-07-25 Official guidance: https://www.gov.uk/self-employed-national-insurance-rates ("6% on profits over £12,570 up to £50,270") retrieved 2026-07-29
£11,908.00	unknown	2023-04-05	Primary source only	Legislation: https://www.legislation.gov.uk/ukpga/2022/16/enacted (ukpga/2022/16: section 15(3)(a) of the Social Security Contributions and Benefits Act 1992: for £11,908 substitute £12,570) retrieved 2026-07-25

Receipt

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

Figure ID: employment.ni.class4.lower_profits_limit
Name in the API: Class 4 National Insurance: lower profits limit
Record fields (source type · unit · jurisdiction · status): act·GBP/year·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:dcc26d92d2267ab89675e919dffe11565f4aecc4b27e3c2d2ba34f0d24f20853
Source snapshots (SHA-256): Legislation: sha256:f7efbe910dce14ec715e388c7f4fa0295143a969a1aa781abb282984c9bee0f4; Official guidance: sha256:a1df49d039b43cc6cabc82ee24bc2d9779d910c3fd7a016999bc70db0550bd96
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class4.lower_profits_limit"]
Machine-readable record: /v1/figures/employment.ni.class4.lower_profits_limit · current only: /v1/figures/employment.ni.class4.lower_profits_limit/current

Compiler's notes

Named from source by the instrument finder: the F-note on s15(3)(a) cites the 2022 Act s2(3)(4) ("Sum in s. 15(3)(a) substituted (6.4.2023)"), and the Act's enacted text is seeded. The £11,908 it replaced is attested by the Act's own words to 5 April 2023; its start (6 April 2022, s2(2)) is marked pending backfill because no separate instrument states it.