The Social Security (Contributions) (Re-rating) Order, SI 2012/807, specifies the rates of Class 2 and Class 3 NICs and the amount of earnings below which an earner may be excepted from liability for Class 2 contributions. It also specifies the lower profits limit for Class 4 NICs payable at the main Class 4 percentage rate.
The Social Security (Contributions) (Re-rating) Order, SI 2012/807, specifies the rates of Class 2 and Class 3 NICs and the amount of earnings below which an earner may be excepted from liability for Class 2 contributions. It also specifies the lower profits limit for Class 4 NICs payable at the main Class 4 percentage rate.