The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations, SI 2018/337, specify the increased NICs rates, limits and thresholds to apply from 6 April 2018 for: Class 2 rate and small profits threshold; Class 3 rate; Class 4 lower and upper profits limits; Class 1 lower and upper earnings limits; Class 1 primary and secondary thresholds; and Class 1 upper secondary thresholds for employees under 21 and apprentices under 25.
The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations, SI 2018/337, specify the increased NICs rates, limits and thresholds to apply from 6 April 2018 for: Class 2 rate and small profits threshold; Class 3 rate; Class 4 lower and upper profits limits; Class 1 lower and upper earnings limits; Class 1 primary and secondary thresholds; and Class 1 upper secondary thresholds for employees under 21 and apprentices under 25.
