Class 4 contributions will increase from a rate of 9% to 10% on profits above 8,060, going up to 11% the following year. Taken on its own, this means the self-employed, with profits of more than 8,060, will have a tax rise averaging 240 a year. Mr Hammond in his speech and afterwards, while under fire for the move, has chosen to explain the impact by taking into account both the Class 4 and the Class 2 changes. He says that only the self-employed with profits over 16,250 will have to pay more as a result of these changes - at an average cost of 31 a year to those affected. Treasury has 'taken the easy route' Image caption Alettia Elwin says the tax rise is unfair Alettia Elwin, who is self-employed and teaches music to children, says that Mr Hammond should have targeted large businesses, who are seeing a cut in corporation tax, rather than the self-employed. "Why is he targeting small business when there are so many global companies out there that pay very little tax at all in the UK?" she asks. "They [the government] have taken the easy route by taxing us. It is a bit lazy of them." Sarah Lawrence, a self-employed bookkeeper from Somerset, says that employees and the self-employed should be treated differently. "The biggest difference between me and the employed person getting the same gross income as my profit is the frequency of being paid," the 62-year-old says. "I cannot and never have been able to rely on when I get paid. The employed person typically gets paid at the ชุดเจ้าสาว ราคาถูก end of the month.
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