Collection

National Insurance Contributions Act 2014

The National Insurance Contributions Bill was introduced into Parliament on 14 October 2013. The bill received Royal Assent on 13 March 2014.

• From: HM Revenue & Customs
• Published: 15 October 2013
• Last updated: 28 March 2014 — See all updates

The National Insurance Contributions Act 2014.

The draft Bill includes legislation relating to the following main measures:

1. the Employment Allowance
2. the age-related secondary percentage
3. applying the general anti-abuse rule (GAAR) for National Insurance contributions
4. oil and gas workers on the Continental Shelf
5. partnerships – alternative investment fund managers and members of limited liability partnerships

Other measures included in the Bill are:

• the retrospective disregard of Armed Forces early departure payments (EDP) from liability to National Insurance contributions
• the repeal of 2 redundant Class 4 National Insurance contributions reliefs
• amending the definition of ‘employed earner’ in the Social Security Contributions and Benefits Act 1992 (SSCBA), the Social Security
• Contributions and Benefits (Northern Ireland) Act 1992 (SSCB(NI)A) and related Acts
• correcting minor omissions in the SSCB(NI)A and the Social Security Administration (Northern Ireland) Act 1992

Contact details

If you have any comments about the draft Bill or the associated documents please contact either:

• Raj Nayyar, by email: raj.nayyar@hmrc.gsi.gov.uk or Telephone: 03000 586543
• Ativie Edebiri, by email: ativie.edebiri@hmrc.gsi.gov.uk or Telephone: 03000 584748

Further information

• more information on the GAAR
• HMRC’s consultation on offshore employment intermediaries
• HMRC’s consultation on 2 aspects of the tax rules on partnerships
• Financial Conduct Authority quarterly consultation

Documents

• Changing the definition of "Employed Earner" in the Social Security Contributions & Benefits Act 1992 and The Social Security & Benefits (Northern Ireland) Act 1992
  • 16 July 2013
  • Policy paper
• Draft National Insurance Contributions Bill
  • 16 July 2013
  • Policy paper
• Class 4 National Insurance contributions (NICs): repeal of certain Class 4 NICs reliefs
  • 16 July 2013
  • Policy paper
• Minor changes to the Social Security Contributions and Benefits (Northern Ireland) Act 1992
  • 16 July 2013
  • Policy paper
• National Insurance: £2000 Employment Allowance
  • 15 October 2013
  • Corporate report
• National Insurance Contributions Bill draft regulations and arrangements
  • 21 November 2013
  • Policy paper
• Amendments to the National Insurance Contributions Bill 2013
  • 5 December 2013
  • Policy paper
• Offshore employment intermediaries
  • 13 December 2013
  • Corporate report
• Amendment of the Social Security (Contributions) Regulations 2001 - Liability of AIFM firm partnerships and partners for Class 4 contributions
  • 11 December 2013
  • Policy paper
• Employment Allowance arrangements
  • 27 March 2014
  • Guidance
• National Insurance contributions: Limited Liability Partnerships
  • 16 April 2014
  • Policy paper

Published 15 October 2013
Last updated 28 March 2014 + show all updates

1. 28 March 2014

   Updated the title from National Insurance Contributions Bill to National Insurance Contributions Act 2014.

2. 27 March 2014

   A document about Employment Allowance arrangements has been added to this collection.

3. 19 December 2013

   Added the document 'Abolition of employers National Insurance contributions for the under 21s'.

4. 20 November 2013

   Added documents "National Insurance Contributions Bill draft regulations and arrangements"

5. 15 October 2013

   First published.