* Persons classified as self-employed are automatically liable to pay contributions at the maximum rate, unless they apply to have their rate of contribution assessed upon their earnings.  In order to have your rate of contribution assessed upon your earnings you will need to make an earnings related self-employed claim (click on the self-employed contributions guide to the right for further information).

Meaning of terms:

Lower Earnings Limit is the lowest level of earnings on which contributions are paid which count for benefit.
Upper Earnings Limit is the highest level of earnings on which contributions are calculated.