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<p>Estimates of the number of self-employed individuals who employ other people are
not available.</p><p> </p><p> </p><p> </p><p>No Class 4 National Insurance Contributions
(NICs) are paid on profits below the Lower Profits Limit (LPL). Class 4 is only charged
on profits above the LPL.</p><p> </p><p> </p><p> </p><p>Estimates of the number of
individuals paying self-employed National Insurance Contributions on profits below
£10,000 and the average of their contributions are in the table attached.</p><p> </p><p>
</p><p> </p><table><tbody><tr><td> </td><td colspan="2"><p>Number of individuals with
profits of £10,000 or less paying NI Contributions (thousands)</p></td><td colspan="2"><p>Average
paid by individuals with profits of £10,000 or less paying NI Contributions (£)</p></td></tr><tr><td><p>Tax
Year</p></td><td><p>Class 2 NIC</p></td><td><p>Class 4 NIC</p></td><td><p>Class 2
NIC</p></td><td><p>Class 4 NIC</p></td></tr><tr><td><p>2010-11</p></td><td><p>1,600</p></td><td><p>865</p></td><td><p>103</p></td><td><p>144</p></td></tr><tr><td><p>2011-12</p></td><td><p>1,720</p></td><td><p>575</p></td><td><p>107</p></td><td><p>107</p></td></tr><tr><td><p>2012-13</p></td><td><p>1,830</p></td><td><p>565</p></td><td><p>113</p></td><td><p>95</p></td></tr><tr><td><p>2013-14</p></td><td><p>1,890</p></td><td><p>494</p></td><td><p>116</p></td><td><p>89</p></td></tr><tr><td><p>2014-15</p></td><td><p>1,860</p></td><td><p>467</p></td><td><p>117</p></td><td><p>80</p></td></tr></tbody></table><p>
</p><p> </p><p> </p><p>The level of the LPL for these years is in the table below.</p><p>
</p><p> </p><p> </p><table><tbody><tr><td><p>Tax Year</p></td><td><p>Class 4 NIC Lower
Profit Limit (LPL)</p></td></tr><tr><td><p>2010-11</p></td><td><p>£5,715</p></td></tr><tr><td><p>2011-12</p></td><td><p>£7,225</p></td></tr><tr><td><p>2012-13</p></td><td><p>£7,605</p></td></tr><tr><td><p>2013-14</p></td><td><p>£7,755</p></td></tr><tr><td><p>2014-15</p></td><td><p>£7,956</p></td></tr></tbody></table><p>
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