Employed or self-employed NICs
As regards National Insurance contributions liability, perhaps the key point is to establish the individual's employment status correctly (see E4.205) . This should recognise that the maximum Class 2 and Class 4 contributions payable in any tax year on the profits of a self-employed person are lower than the employee Class 1 contributions due on the same amount of employment earnings, ie for earnings up to the Class 1 upper earnings limit. See T8.101 for details of
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Web page updated on 17 Mar 2025 17:18