National Insurance

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  • Type:
    Legal timetable

    The Regulations amend the Social Security (Contributions) Regulations 2001 to extend the time period within which a person may make an application for the repayment of Class 2 contributions from the 31 December to the 31 January following the end of the relevant tax year; to exempt the earner from liability to pay Class 4 contributions in respect of certain amounts which are chargeable to income tax under Schedule D; and to allow certain payments to be disregarded in the calculation of earnings for the purposes of earnings-related social security contributions.

  • Type:
    Legal timetable

    The Regulations amend the Social Security (Categorisation of Earnings) Regulations (Northern Ireland) 1978 to provide that where an employee is employed by a foreign employer, and his services are made available, after 6 April 1994, to a person with a place of business in the UK, the host employer is responsible for payment of secondary Class 1 national insurance contributions for the employee.

  • Type:
    Legal timetable

    The Regulations amend the Income Support (General) Regulations (Northern Ireland) 1987; the Housing Benefit (General) Regulations (Northern Ireland) 1987; and the Jobseeker's Allowance Regulations (Northern Ireland) 1996 by inserting a definition of 'ERA payment' in the interpretation provisions.

  • Type:
    Legal timetable

    The Regulations amend the Social Security (Categorisation of Earnings) Regulations 1978 to provide that where an employee is employed by a foreign employer, and his services are made available, after 6th April 1994, to a person with a place of business in the UK, the host employer is responsible for payment of secondary Class 1 national insurance contributions for the employee.

  • Type:
    Legal timetable

    The Regulations amend the Social Security (Contributions) Regulations 2001 to provide for payments made under the Employment Retention and Advancement Scheme and payments by way of Incapacity Benefit Return to Work Credit to be disregarded when calculating a person's earnings for the purposes of determining Class 1 National Insurance Contributions liability.

  • Type:
    Legal timetable

    The Regulations amend the Income Support (General) Regulations 1987, the Jobseeker's Allowance Regulations 1996, the Housing Benefit (General) Regulations 1987, and the Council Tax Benefit (General) Regulations 1992 by making provision for 'ERA payments' made under the Employment, Retention and Advancement Scheme to be disregarded both in calculation of income other than earnings and as capital.

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HR and legal information and guidance relating to national insurance.