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  "name": "Class 4 National Insurance: main rate",
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  "scope_note": "s.15(3ZA) states that the main Class 4 percentage is subject to alteration under s.143 of the Social Security Administration Act 1992, so a Treasury order can change it without amending this text. The rate fell from 9% to 6% across 2024 by amendments to this provision.",
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        "citation": "https://www.gov.uk/self-employed-national-insurance-rates (Class 4 rates for 2026 to 2027)",
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