National Insurance: Class 4 upper profits limit

The yearly profits above which self-employed Class 4 National Insurance drops to the additional rate.

£50,270.00per year

Corroborated Statutory Instrument Great Britain in force since 2021-04-06

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

Scope: £50,270 a year — the same figure as the Class 1 upper earnings limit, by policy rather than statute; the dated invariant records the alignment. SI 2021/157 substituted it "in each place where it appears" in s15(3) and s18(1A) of both the GB and the Northern Ireland Acts in one sentence.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/uksi/2021/157/made (SI 2021/157: section 15(3): for £50,000 substitute £50,270)

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
£50,270.00	2021-04-06	—	Corroborated	Legislation: https://www.legislation.gov.uk/uksi/2021/157/made (SI 2021/157: section 15(3): for £50,000 substitute £50,270) 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
£50,000.00	unknown	2021-04-05	Primary source only	Legislation: https://www.legislation.gov.uk/uksi/2021/157/made (SI 2021/157: section 15(3): for £50,000 substitute £50,270) 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.upper_profits_limit
Name in the API: Class 4 National Insurance: upper profits limit
Record fields (source type · unit · jurisdiction · status): si·GBP/year·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:5aed68c7dcfa7742d3d9f9b06ee878fe94810bcf41f3b372747ba23be85221dd
Source snapshots (SHA-256): Legislation: sha256:6e387e30f2254cceb42ea97a0574628049ff08c9c72acb748fd3ebe5242adc8e; Official guidance: sha256:a1df49d039b43cc6cabc82ee24bc2d9779d910c3fd7a016999bc70db0550bd96
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class4.upper_profits_limit"]
Machine-readable record: /v1/figures/employment.ni.class4.upper_profits_limit · current only: /v1/figures/employment.ni.class4.upper_profits_limit/current

Compiler's notes

Named from source by the instrument finder: the F-note on s15(3) cites SI 2021/157 regs 1, 5(2) ("Sum in s. 15(3) substituted (6.4.2021)"). The 2022 Act later touched the same paragraph but moved the LOWER limit only. The £50,000 it replaced is attested to 5 April 2021; its start is marked pending backfill.