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    "id": "employment.ni.class4.upper_profits_limit",
    "name": "Class 4 National Insurance: upper profits limit",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
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        "value": "£50,270.00",
        "value_minor": 5027000,
        "effective_from": "2021-04-06",
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        "announcement_date": null,
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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_minor": 5000000,
        "effective_from": "unknown-pending-backfill",
        "effective_to": "2021-04-05",
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        "to": "2027-04-05"
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    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The annual profits above which Class 4 contributions fall from the main rate to the additional rate (Social Security Contributions and Benefits Act 1992 s15(3)(a) as the ceiling of the main band, repeated in s15(3)(b) as the floor of the additional band). Set by SI 2021/157 reg 5(2); unchanged since 6 April 2021.",
        "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": "£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.",
    "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.",
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        "citation": "https://www.gov.uk/self-employed-national-insurance-rates (\"6% on profits over £12,570 up to £50,270\")",
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