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Class 2, 3 and 4 NIC limits and thresholds: regulations

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The Social Security (Contributions) (Re-rating) Order, SI 2013/559, specify for 2013/14 the rate of class 2 NICs payable by the self-employed; the class 2 small earning exception; the rate of class 3 NICs payable by those wishing to protect their contribution record for basic state pension and bereavement purposes; and the lower profits limit (LPL) and the upper profits limit (UPL) between which the self-employed pay the main class 4 percentage rate.

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