The Government consults on proposals to exclude limited companies where the director is the sole employee from employment allowance.
The Government invites comments on the complexities employers face in operating separate income tax and national insurance contribution systems with the aim of achieving closer alignment of income tax and national insurance contributions.
The Government consults on the draft Social Security (Contributions) (Amendment) Regulations 2016 in relation to the abolition of Class 1 employer NICs for apprentices aged under 25.
The Government consults on improving the effectiveness of existing intermediaries legislation, commonly known as IR35.
HR and legal information and guidance relating to national insurance.