{
 "id": "ni_class4_self_employed",
 "name": "NI Class 4 (self-employed) rates and limits",
 "category": "ni",
 "value": "6% on profits \u00a312,570\u2013\u00a350,270 \u00b7 2% above",
 "unit": "rates / limits",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Limits aligned with income tax thresholds; frozen until April 2031.",
 "history": [
  "6%/2% from 2024-04-06",
  "9%/2% in 2023/24"
 ]
}