National Insurance Contributions (NICs) are social security taxes paid by employees and employers in the UK, administered by HMRC, with ongoing legislative changes affecting employer and employee obligations. The National Insurance Contributions (Employer Pensions Contributions) Bill is currently active, alongside new provisions allowing voluntary contributions for periods worked abroad from April 2026.
This tax information and impact note is about changes to voluntary National Insurance contributions for periods abroad from 6 April 2026.
These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the …
In response to: Employer National Insurance contributions and Employment Allowance changes: impact assess…
HMRC’s initial equality impact assessment of the Employer National Insurance contributions (NICs) and Employment Allowance changes.
These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the …
In response to: Changes to the Class 1 National Insurance Contributions Secondary Threshold, the Secondar…
This tax information and impact note is about changes to Secondary Class 1 National Insurance contributions and changes to the Employment Allowance.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.
In response to: Freeport and Investment Zone employer National Insurance contributions reliefs
In response to: National Insurance contributions (NICs) changes from Autumn Statement 2023 and Spring Bud…
Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.
These Regulations make consequential provisions and savings following the introduction of treating self-employed earners with profits at or above the small profits threshold as having actually paid Class 2 National Insurance contributions (NICs) and removal of liability to pay Class …
In response to: Changes to National Insurance contributions from 6 April 2024
This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.
These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (“the NICA 2022”). The amendments have effect from 6th April 2024.
Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.
Second Reading Relevant document: 3rd Report from the Delegated Powers and Regulatory Reform Committee 15:59:00 Moved by Baroness Vere of Norbiton: That the Bill be now read a second time. The Parliamentary Secretary, HM Treasury (Baroness Vere of Norbiton) (Con): …
Committee (and remaining stages) 18:48:00 The Deputy Chairman of Committees (Baroness Pitkeathley) (Lab): My Lords, I understand that no amendments have been set down to the Bill and that no noble Lord has indicated a wish to move a manuscript …
Third Reading 18:49:00 Motion Moved by Baroness Vere of Norbiton: That the Bill do now pass. The Parliamentary Secretary, HM Treasury (Baroness Vere of Norbiton) (Con): My Lords, I am grateful to all noble Lords who have participated in the …
First Reading 15:25:00 The Bill was brought from the Commons, read a first time and ordered to be printed.
Second Reading 00:00:00 11:53:00 The Chief Secretary to the Treasury (Laura Trott): I beg to move, That the Bill be now read a Second time. This is a landmark moment: the economy has turned a corner. Having rightly supported people …
Proceedings resumed (Order, this day). Considered in Committee [Dame Rosie Winterton in the Chair ] The First Deputy Chairman of Ways and Means (Dame Rosie Winterton): I remind Members that, in Committee, Members should not address the Chair as Deputy …
In response to: Changes to National Insurance contributions from 6 January 2024
This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 and the removal …
In response to: National Insurance contributions: extending the voluntary National Insurance contribution…
This tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their State Pension.
These Regulations amend the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 (S.I. 2022/307) and the Social Security Contributions (Freeports) Regulations 2022 (S.I. 2022/313). They make amendments in consequence of those made to the National Insurance Contributions
These Regulations amend the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 (S.I. 2022/307) and the Social Security Contributions (Freeports) Regulations 2022 (S.I. 2022/313). They make amendments in consequence of those made to the National Insurance Contributions
These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”) the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the …
In response to: The Personal Allowance and basic rate limit for income tax, and certain National Insuranc…
This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028.
In response to: Reversal of the Health and Social Care Levy and in-year reductions for National Insurance…
This tax information and impact note is about reducing the increase to National Insurance contribution rates for the 2022 to 2023 tax year, and the reversal of the Health and Social Care Levy.
Second Reading 15:58:00 Moved by Baroness Penn: That the Bill be now read a second time. Baroness Penn (Con): My Lords, I beg to move that the Bill be now read a second time. At a time when the UK …
Committee 18:20:00 Clause 1: Increase of primary threshold for primary Class 1 contributions Amendment 1 Moved by 1: Clause 1, page 1, line 8, leave out “July” and insert “April” Member’s explanatory statement This amendment would bring forward the date …
First Reading 12:06:00 The Bill was brought from the Commons, read a first time and ordered to be printed.
Second Reading 11:51:00 The Chief Secretary to the Treasury (Mr Simon Clarke): I beg to move, That the Bill be now read a Second time. Yesterday, the Chancellor announced in his spring statement a series of extraordinary measures that will …
Proceedings resumed (Order, this day). Considered in Committee [Mr Nigel Evans in the Chair ] Clause 1 Increase of primary threshold for primary Class 1 contributions 14:51:00 Wera Hobhouse: I beg to move amendment 1, page 1, line 8, leave …
In response to: National Insurance Contributions (Increase of Thresholds) Bill
In response to: National Insurance Contributions (Increase of Thresholds) Bill
In response to: National Insurance Contributions (Increase of Thresholds) Bill
Draft legislation on National Insurance Contributions (Increase of Thresholds)
In response to: National Insurance Primary Threshold and the Lower Profits Limit increase and associated …
These Regulations amend the National Insurance Contributions Act 2014 (c. 7) (“the Act”). Persons who incur liabilities to pay secondary Class 1 National Insurance contributions during a tax year are entitled under section 1 of the Act to claim an …
These Regulations specify types of employments for which the reliefs provided to employers on secondary Class 1 National Insurance contributions (“NICs”) in Part 1 of the National Insurance Contributions Act 2022 only apply after the end of the tax year.
These Regulations make provision in relation to the zero-rate of secondary (employer) National Insurance contributions (“NICs”) available in freeport tax sites in Great Britain under the National Insurance Contributions Act 2022 (“the Act”).
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
Commons Reasons 16:13:00 Motion A Moved by Viscount Younger of Leckie: That this House do not insist on its Amendment 2, to which the Commons have disagreed for their Reason 2A. 2A : Because it affects a charge on the …
Returned from the Commons The Bill was returned from the Commons with reasons. House adjourned at 11.22 pm.
Consideration of Lords amendments. Madam Deputy Speaker (Dame Rosie Winterton): I must draw the House’s attention to the fact that financial privilege is engaged by all of the Lords amendments 2, 4, 1, 3, 5, 6, 7, 8, 9, 10, …
Third Reading 17:41:00 Motion Moved by Viscount Younger of Leckie: That the Bill do now pass. Viscount Younger of Leckie (Con): My Lords, in moving the Motion that this Bill do now pass, I take the opportunity to thank noble …
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
Report Relevant documents: 11th and 19th Reports from the Delegated Powers Committee 16:04:00 Clause 1: Zero-rate contributions for employees at freeport tax sites: Great Britain Amendment 1 Moved by 1: Clause 1, page 1, line 22, leave out “regulations under” …
Committee 15:46:00 Clause 1: Zero-rate contributions for employees at freeport tax sites: Great Britain Amendment 1 Moved by 1: Clause 1, page 1, line 9, at end insert “and other than an employer who has not declared the beneficial owner …
Second Reading 20:18:00 Moved by Viscount Younger of Leckie: That the Bill be now read a second time. Viscount Younger of Leckie (Con): My Lords, national insurance Bills, as I am sure many noble Lords are aware, occur regularly, often …
Second Reading (and remaining stages) 15:20:00 Moved by Lord Agnew of Oulton: That the Bill be now read a second time. The Minister of State, Cabinet Office and the Treasury (Lord Agnew of Oulton) (Con): My Lords, it is a …
First Reading 15:50:00 The Bill was brought from the Commons, endorsed as a money Bill, and read a first time.
Second Reading Madam Deputy Speaker (Dame Rosie Winterton): The reasoned amendment in the name of the Leader of the Opposition has been selected. 14:10:00 The Chief Secretary to the Treasury (Steve Barclay): I beg to move, That the Bill be …
Considered in Committee (Order, this day) [Mr Nigel Evans in the Chair ] The Second Deputy Chairman of Ways and Means (Mr Nigel Evans): I should explain that although the Chair of the Committee would normally sit in the Clerk’s …
First Reading 18:40:00 The Bill was brought from the Commons, read a first time and ordered to be printed.
Consideration of Bill, not amended in the Public Bill Committee 19:07:00 Madam Deputy Speaker (Dame Rosie Winterton): Before we begin debating the new clauses and amendments to the Bill that have been selected, I want to remind the House that …
Find out how the government intends to use the powers in the National Insurance Contributions Bill 2021.
Second Reading 17:07:00 The Financial Secretary to the Treasury (Jesse Norman): I beg to move, That the Bill be now read a Second time. The Bill before the House today is a short one, with just four measures: an employer’s …
This tax information and impact note is about the measure to remove the need for employers or local authorities to report and deduct National Insurance contributions for COVID-19 Test and Trace Support Payments.
These Regulations make amendments to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the 2001 Regulations”) in order to implement the provisions of the National Insurance Contributions (Termination and Sporting Testimonials) Act 2019 (c.23). This Act made amendments to the …
These Regulations amend the National Insurance Contributions Act 2014 (c.7) (“the Act”). Persons who incur liabilities to pay secondary Class 1 National Insurance contributions during a tax year are entitled under section 1 of the Act to claim an allowance, …
Regulation 1 of these Regulations provides for citation and interpretation.
This Tax Information and Impact Note is about new Income Tax and National Insurance exemptions for bursary payments to care leavers.
These Regulations amend the National Insurance Contributions Act 2014 (c. 7) (“the Act”). Section 1 of the Act allows a secondary contributor to claim an employment allowance towards their liability to pay secondary Class 1 National Insurance contributions. Section 2 …
This technical consultation seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses.
In response to: Employment Allowance: excluded persons regulations 2020
In response to: Employment Allowance: excluded persons regulations 2020
This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.
We are seeking views on draft regulations that will enable employers and testimonial committees to report and pay Class 1A National Insurance contributions on termination awards and sporting testimonials in real time.
We are seeking views on draft regulations that will enable employers and testimonial committees to report and pay Class 1A National Insurance contributions on termination awards and sporting testimonials in real time.
This technical consultation seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses.
Third Reading 15:07:00 Lord Young of Cookham (Con): My Lords, I have it in command from Her Majesty the Queen to acquaint the House that Her Majesty, having been informed of the purpose of the National Insurance Contributions (Termination Awards …
Order of Commitment Discharged 15:55:00 Moved by Lord Young of Cookham: That the order of commitment be discharged. Lord Young of Cookham (Con): My Lords, I understand that no amendments have been set down to this Bill, and that no …
Second Reading 15:46:00 Moved by Lord Young of Cookham: That the Bill be now read a second time. Lord Young of Cookham (Con): My Lords, it is a pleasure to open this short Second Reading debate on the National Insurance …
This technical consultation seeks views on the draft regulations and related documents that will reform the eligibility rules for the Employment Allowance by targeting it at smaller businesses.
First Reading 15:08:00 The Bill was brought from the Commons, read a first time and ordered to be printed.
Consideration of Bill, not amended in the Public Bill Committe e New Clause 1 Review of the impact of Class 1A National Insurance Contributions on termination awards “(1) The Secretary of State must, within 12 months of section 1 of …
Second Reading 14:23:00 The Exchequer Secretary to the Treasury (Robert Jenrick): I beg to move, That the Bill be now read a Second time. This is a small and narrowly drawn, but nonetheless important, Bill. It aims to provide a …
On 25 April 2019, The Government introduced the National Insurance (Termination Awards and Sporting Testimonials) Bill to Parliament.
In response to: Consultation on abolishing Class 2 National Insurance and introducing a contributory bene…
This is a consultation on the abolition of Class 2 National Insurance, and on introducing a new contributory benefit test for the self-employed into Class 4 National Insurance.
This tax information and impact note aligns the rules for tax and employer National Insurance contributions by making employer NICs payable on termination payments above £30,000.
This tax information and impact note aligns the primary and secondary National Insurance contributons thresholds.
Consultation on limiting the range of employee benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.
This tax information and impact note makes a minor amendment to the Social Security (Contributions) Regulations 2001 regulation 40.
This tax information and impact note makes a minor update to the Social Security (Contributions) Regulations 2001 regulation 114.
Consultation on limiting the range of employee benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.
A consultation on whether companies with non tax-advantaged share schemes require the continued availability of a National Insurance Contribution (NIC) election.
Consultation on limiting the range of employee benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.
A consultation on how the tax and NICs treatment of termination payments can be made simpler and fairer.
A consultation on whether companies with non tax-advantaged share schemes require the continued availability of a National Insurance Contribution (NIC) election.
A consultation on whether companies with non tax-advantaged share schemes require the continued availability of a National Insurance Contribution (NIC) election.
This is a consultation on the abolition of Class 2 National Insurance, and on introducing a new contributory benefit test for the self-employed into Class 4 National Insurance.
This draft legislation makes changes to National Insurance contributions legislation from April 2016.
This is a consultation on the abolition of Class 2 National Insurance, and on introducing a new contributory benefit test for the self-employed into Class 4 National Insurance.
Third Reading 15:19:00 Bill passed.
Order of Commitment Discharged 15:19:00 Moved by Baroness Altmann: That the order of commitment be discharged. The Minister of State, Department for Work and Pensions (Baroness Altmann) (Con): My Lords, I understand that no amendments have been set down to …
Committed to Committee 15:18:00 Moved by Baroness Altmann: That the bill be committed to a Committee of the Whole House. Motion agreed.
Ordered, That the following provisions shall apply to the National Insurance Contributions (Rate Ceilings) Bill in place of paragraphs 4 and 5 of the Order of 15 September 2015: (1) Proceedings on Consideration shall (so far as not previously concluded) …
Bill, not amended in the Public Bill Committee, considered. Third Reading 14:44:00 The Financial Secretary to the Treasury (Mr David Gauke): I beg to move, That the Bill be now read the Third time. We have now reached the final …
A consultation on how the tax and NICs treatment of termination payments can be made simpler and fairer.
Second Reading 13:38:00 The Economic Secretary to the Treasury (Harriett Baldwin): I beg to move, That the Bill be now read a Second time. This Bill implements our manifesto commitment not to increase national insurance contributions for employers and employees. …
A consultation on how the tax and NICs treatment of termination payments can be made simpler and fairer.
The Government is seeking further views and evidence on the potential impacts of National Insurance Contributions (NICs) proposals.
Message from the Commons The Bill was returned from the Commons with the Lords amendments agreed to. House adjourned at 11.43 pm.
Consideration of Lords amendments Madam Deputy Speaker (Mrs Eleanor Laing): I must draw the House’s attention to the fact that financial privilege is involved in Lords Amendment 1. If the House agrees to it, I shall ensure that the appropriate …
Third Reading 15:50:00 Bill passed and returned to the Commons with amendments.
Report 15:49:00 Amendment 1 Moved by 1: Before Clause 1, insert the following new Clause— “Secondary Class 1 contributions: apprentices under 25Zero-rate secondary Class 1 contributions for apprentices under 25 (1) SSCBA 1992 is amended as follows. (2) In section …
Committee 15:30:00 Relevant document: 10th Report from the Delegated Powers Committee Clause 1: Reform of Class 2 contributions Debate on whether Clause 1 should stand part of the Bill. Lord Davies of Oldham (Lab): My Lords, I rise to oppose …
Second Reading 16:44:00 Moved by Lord Newby: That the Bill be read a second time. Lord Newby (LD): My Lords, the Bill before us today takes forward the Government’s commitment to simplify taxes and make avoiding tax harder. The Bill …
First Reading 19:13:00 The Bill was brought from the Commons, read a first time and ordered to be printed. House adjourned at 7.14 pm.
Bill, as amended in the Public Bill Committee, considered. Third Reading 14:28:00 The Financial Secretary to the Treasury (Mr David Gauke): I beg to move, That the Bill be now read the Third time. We have reached the final stage …
The Government is seeking further views and evidence on the potential impacts of National Insurance Contributions (NICs) proposals.
Second Reading 16:59:00 The Financial Secretary to the Treasury (Mr David Gauke): I beg to move, That the Bill be now read a Second time. This is the third national insurance contributions—NICs—Bill this Parliament. The Government have already taken action …
Motion made, and Question put forthwith (Standing Order No. 83A(7)), That the following provisions shall apply to the National Insurance Contributions Bill: Committal (1) The Bill shall be committed to a Public Bill Committee. Proceedings in Public Bill Committee (2) …
The Government is seeking further views and evidence on the potential impacts of National Insurance Contributions (NICs) proposals.
Third Reading 15:18:00 Bill passed.
Report 15:12:00 Report received.
Committee 14:00:00 The Deputy Chairman of Committees (Lord Bichard): My Lords, welcome to the Grand Committee on the National Insurance Contributions Bill. Clause 1 agreed. Amendment 1 Moved by 1: After Clause 1, insert the following new Clause— “Post implementation …
Order of Consideration Motion 15:07:00 Moved by Lord Newby: That it be an instruction to the Grand Committee to which the National Insurance Contributions Bill has been committed that they consider the bill in the following order: Clauses 1 to …
Second Reading 20:33:00 Moved by Lord Newby: That the Bill be read a second time. Lord Newby (LD): My Lords, it is a pleasure to open this debate on the National Insurance Contributions Bill. Before I describe the main measures …
First Reading 15:38:00 The Bill was brought from the Commons, read a first time and ordered to be printed.
Second Reading 16:18:00 The Exchequer Secretary to the Treasury (Mr David Gauke): I beg to move, That the Bill be now read a Second time. The Bill underlines this Government’s belief that pro-business policies help growth and job creation. For …
Third Reading 15:14:00 Bill passed.
Report 15:07:00 Clause 3 : Increased product of additional rates to be paid into National Insurance Fund Amendment 1 Moved by 1: Clause 3, page 2, line 5, leave out ““50”” and insert ““50, or such greater percentage as is …
Committee 15:30:00 The Deputy Chairman of Committees (Lord Brougham and Vaux): Good afternoon, my Lords. If there is a Division in the Chamber while we are sitting in Committee, we will adjourn as soon as the Division Bells are rung …
Second Reading 15:55:00 Moved By Lord Sassoon: That the Bill be read a second time. The Commercial Secretary to the Treasury (Lord Sassoon): My Lords, I am pleased to open this debate on the Bill before us today, which has …
First Reading 18:04:00 The Bill was brought from the Commons, read a first time and ordered to be printed. House adjourned at 6.05 pm.
Consideration of Bill, not amended in the Public Bill Committee New Clause 1 Annual report by HM Treasury ‘Her Majesty’s Treasury shall, following Royal Assent, provide an annual report to Parliament which will set out— (a) the total sum of …
Second Reading Madam Deputy Speaker (Dawn Primarolo): Before I call the Minister, I inform the House that Mr Speaker has not selected the reasoned amendment tabled in the name of the Opposition. 16:44:00 The Exchequer Secretary to the Treasury (Mr …