NIM38505 - Refunds: Class 2, 3 & 4 NICs: Annual maximum contribution limits

There is an annual maximum amount payable by contributors with more than one job. The limits are:

Liability	Annual Maximum
Class 1 and 2 NICs	The value of 53 primary Class 1 NICs at the maximum standard weekly rate.
Class 2 and 4 NICs	The value of 53 Class 2 NICs plus the annual maximum amount of Class 4 NICs.
Class 1, 2 and 4	Where Class 1, 2 and 4 have been paid, the limit of Class 2 and 4 is first applied to the total of all NICs paid for the year, with any excess over that amount [provided it is more than 50p ( NIM38503)] being refunded by way of Class 4 up to the amount of Class 4 paid. The remaining sum is then subject to the Class 1 and 2 maximum.