Page 28 - Budget 2021
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* Under 25 for apprentices and first year for armed forces veterans
Self-employed and non- 2020/21 2021/22
employed
Class 2
Flat rate £3.05 pw £3.05 pw
Small profits threshold £6,475 pa £6,515 pa
Class 4 (Unless over state pension age on 6 April)
On profits £9,500– £50,000 pa: 9% £9,568 – £ 50,270 pa: 9%
Over £50,000 pa: 2% Over £ 50,270 pa: 2%
Class 3 (Voluntary)
Flat rate £15.30 pw £15.40 pw
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