| Class 2 |
| Earnings or BenefitsSmall Earnings Exemption (SEE) threshold | 2021/22 Annual£6,515.00 | 2022/23 Annual£6,515.00 |
| Earnings or BenefitsBelow SEE | 2021/22 Annual£0.00 | 2022/23 Annual£0.00 |
| Earnings or BenefitsWeekly flat rate above SEE | 2021/22 Annual£3.05 | 2022/23 Annual£3.05 |
| Class 4 |
| Earnings or BenefitsSEE threshold | 2021/22 Annual£6,515.00 | 2022/23 Annual£6,515.00 |
| Earnings or BenefitsLower Profits Limit (LPL) | 2021/22 Annual£9,568.00 | 2022/23 Annual£9,880.00 |
| Earnings or BenefitsUpper Profits Limit (UPL) | 2021/22 Annual£50,270.00 | 2022/23 Annual£50,270.00 |
| Earnings or BenefitsBelow SEE | 2021/22 Annual0.00% | 2022/23 Annual0.00% |
| Earnings or BenefitsBetween SEE and LPL | 2021/22 Annual0.00% | 2022/23 Annual0.00% |
| Earnings or BenefitsBetween LPL and UPL | 2021/22 Annual9.00% | 2022/23 Annual10.25% |
| Earnings or BenefitsAbove UPL | 2021/22 Annual2.00% | 2022/23 Annual3.25% |
