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

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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 contributi

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.

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