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    "id": "employment.ni.class4.lower_profits_limit",
    "name": "Class 4 National Insurance: lower profits limit",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
    "cadence": "annual",
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      {
        "value": "£12,570.00",
        "value_minor": 1257000,
        "effective_from": "2023-04-06",
        "effective_to": null,
        "announcement_date": null,
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            "citation": "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)",
            "uri": "https://www.legislation.gov.uk/ukpga/2022/16/enacted",
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          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/self-employed-national-insurance-rates (\"6% on profits over £12,570 up to £50,270\")",
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      {
        "value": "£11,908.00",
        "value_minor": 1190800,
        "effective_from": "unknown-pending-backfill",
        "effective_to": "2023-04-05",
        "announcement_date": null,
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        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "single_source_A",
        "sources": [
          {
            "role": "legislation",
            "citation": "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)",
            "uri": "https://www.legislation.gov.uk/ukpga/2022/16/enacted",
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    ],
    "derivation": null,
    "invariants": [
      {
        "expr": "this == employment.ni.class1.primary_threshold@annual",
        "from": "2023-04-06",
        "to": "2027-04-05"
      }
    ],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The annual profits above which a self-employed earner pays main-rate Class 4 contributions (Social Security Contributions and Benefits Act 1992 s15(3)(a)). Set by the National Insurance Contributions (Increase of Thresholds) Act 2022 s2, in two steps: £11,908 for 2022-23 and £12,570 from 6 April 2023.",
        "instrument": "Social Security Contributions and Benefits Act 1992 s15(3)(a)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "An annual figure applied to the tax year's profits; not pro-rated by pay period.",
      "article": "Social Security Contributions and Benefits Act 1992 s15(3)(a)"
    },
    "scope_note": "£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.",
    "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.",
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        "role": "legislation",
        "citation": "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)",
        "uri": "https://www.legislation.gov.uk/ukpga/2022/16/enacted",
        "retrieved": "2026-07-25T09:56:18Z",
        "content_hash": "sha256:f7efbe910dce14ec715e388c7f4fa0295143a969a1aa781abb282984c9bee0f4",
        "content_hash_of": "https://www.legislation.gov.uk/ukpga/2022/16/enacted/data.xml"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/self-employed-national-insurance-rates (\"6% on profits over £12,570 up to £50,270\")",
        "uri": "https://www.gov.uk/self-employed-national-insurance-rates",
        "retrieved": "2026-07-29T08:16:12Z",
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