What will 国家の 保険 削減（する） mean for self-雇うd and their 明言する／公表する 年金s? Steve Webb replies

NI 削減（する）: Self-雇うd will have to wait until the start of the new 税金 year on 6 April 2024

Now that Class 2 has been 廃止するd, how can a self 雇うd person 与える／捧げる に向かって his or her 明言する／公表する 年金 entitlement?

Also, how will they know what they have 与える／捧げるd will be enough in each 税金 year, without having to wait months for it to appear on their 記録，記録的な／記録する?

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Steve Webb replies: As you may know, at 現在の the self-雇うd 支払う／賃金 two 'classes' of 国家の 保険 出資／貢献s.

The first is flat 率 'Class 2' 出資／貢献s for those who have 年次の 利益（をあげる）s over £12,570 per year. The 現在の 率 of Class 2 NICs is £3.45 per week.

The secon d is 利益（をあげる）-関係のある 'Class 4' 出資／貢献s, also for those with 利益（をあげる）s over £12,570 per year. The 率 of 出資／貢献 is 9 per cent on 利益（をあげる）s between £12,570 and £50,270, and 2 per cent on the balance above this.

It has always been the 事例／患者 that it is Class 2 出資／貢献s which count when it comes to building up a 明言する／公表する 年金. Class 4 出資／貢献s are 基本的に just a 利益（をあげる）s 税金 and bring no 明言する／公表する 年金 entitlement.

It was 発表するd in the Autumn 声明 that 国家の 保険 出資／貢献s for the self-雇うd would be 減ずるd.< /p>

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反して the 削減s for 雇うd earners happened in January 2024, the self-雇うd will have to wait until the start of the new 税金 year on 6 April 2024.

How are NI 出資／貢献s changing for the self-雇うd?

The （ドイツなどの）首相／（大学の）学長 発表するd that Class 2 出資／貢献s would be 廃止するd 完全に from 2024/25 onwards whilst the main 率 of Class 4 出資／貢献s would be 減ずるd from 9 per cent to 8 per cent.

Whilst this is good news ーに関して／ーの点でs of the 量 you have to 支払う／賃金 in now, it is a reasonable question to ask what all of this means for your NI 記録，記録的な／記録する and 未来 明言する／公表する 年金 entitlement.

The good news is that 供給するd your 利益（をあげる）s over the year are more than the 現在の 'small 利益（をあげる）s threshold' of £6,725 then your 国家の 保険 account will be credited as if you had 現実に been 支払う／賃金ing Class 2 出資／貢献s.

People 収入 between the small 利益（をあげる）s threshold (£6,725) and the lower 利益（をあげる）s 限界 (£12,570) already get credits in this way without having to 支払う／賃金 Class 2 出資／貢献s, and from April 2024 this will also 適用する to those with 利益（をあげる）s over £12,570 同様に.

For those who were self-雇うd but had 利益（をあげる）s below the small 利益（をあげる）s threshold, it will continue to be possible to 支払う／賃金 voluntary Class 2 出資／貢献s, even though 義務的な Class 2 出資／貢献s have been 廃止するd.

If there is any 不確定 or 延期する in working out your 利益（をあげる）s for a given year, and if this is only 解決するd once your 税金 return has been 過程d, you will still be able to 支払う／賃金 voluntary 出資／貢献s for the year in question if this should 証明する necessary, 供給するd you do so within the normal 最終期限s.

Important 警告: Check your NI 記録，記録的な／記録する NOW to 確実にする you paid the 権利 class of 出資／貢献s

On the wider 問題／発行する of the 国家の 保険 記録，記録的な／記録する of those who are self-雇うd or in small 商売／仕事s, I would encourage you to check your 国家の 保険 記録，記録的な／記録する now to make sure that it is 正確な.

You can do this by visiting the gov.uk website at: Check your 国家の 保険 記録，記録的な／記録する.

The 推論する／理由 why this is important is that many self-雇うd people use accountants or 調書をとる／予約する-keepers to 扱う their 取引 with HMRC, 含むing 支払う／賃金ing over any 税金 or NI which is 予定.

I have lost count of the number of times I have heard from self-雇うd people who reached 退職 only to find big gaps in their NI 記録，記録的な／記録する.

This often turns out to be 関係のある to periods when their accountant was 取引，協定ing with these 事柄s on their に代わって and they 簡単に assumed that everything was in order, when this was not 現実に the 事例／患者.

Unfortunately, the onus is on each individual to make sure that they have paid the 訂正する 量 of 国家の 保険 and it can be difficult or impossible to 直す／買収する，八百長をする things much after the event.

If you check that your NI 記録，記録的な／記録する is up-to-date and 正確な now, this can save a lot of heartache later.