National insurance
This page highlights some of the current parliamentary material available on National Insurance. This includes select committee reports, briefing papers on current legislation and other subjects produced by the parliamentary research services, and the latest Early Day Motions put down by MPs.
Standard Notes
| Date | Description |
|---|---|
| 17.07.2013 | National Insurance numbers (NINOs) |
| This note discusses the process by which NINOs are allocated, the uses to which they are put, and the introduction of the 'Right to Work' test, for individuals requiring a NINO for employment purposes, in July 2006. | |
| 17.07.2013 | National Insurance contributions: an introduction |
| This note gives a short introduction to the structure of National Insurance contributions (NICs), and the debate there has been about integrating NICs with income tax. | |
| 17.07.2013 | Personal service companies : recent debate |
| The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains very unpopular among freelancers who use this corporate form to provide services. This note looks at recent debate on how these rules might be reformed. | |
| 30.01.2012 | Pension contribution conditions |
| This note covers the contribution conditions for the state pension, reforms introduced by the Pensions Act 2007 and the current Government's proposals for reform. | |
| 20.05.2011 | Taxation in the construction industry |
| For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform. |
Research Papers
| Date | Description |
|---|---|
| 14.12.2010 | National Insurance Contributions Bill: Committee Stage Report |
| The National Insurance Contributions Bill increases the rates of National Insurance contributions (NICs) paid by employees, employers and the self-employed from April 2011 - and provides for the regional employer contributions holiday for new businesses. The Bill was published on 14 October and given a second reading in the Commons on 23 November. It was considered in Public Bill Committee in four sittings between 2 and 9 December. It was not amended. | |
| 17.11.2010 | National Insurance Contributions Bill [Bill 79 of 2010-11] |
| In its first Budget on 22 June 2010 the Coalition Government confirmed that the rates of National Insurance contributions (NICs) for employees, employers and the self-employed would rise by 1% from April 2011. The Government also stated that it would legislate to introduce a three-year regional NICs 'holiday' for new employers. Under the scheme new businesses may qualify for a deduction of up to £5,000 from the employer NICs that would normally be due, for each of the first ten employees they take on in their first year of business. However, new businesses in Greater London, the South East Region and the Eastern Region are specifically excluded from the scheme. The purpose of this Bill is to implement these two measures. | |
| 24.01.2008 | National Insurance Contributions Bill: Committee Stage Report |
| The National Insurance Contributions Bill: Committee Stage Report (Bill 7 of 2007-08). House of Commons Library Research Paper 08/07. | |
| 11.12.2007 | National Insurance Contributions Bill Bill 7 of 2007-08 |
| The National Insurance Contributions Bill. (Bill 7 of 2007-08). House of Commons Library Research Paper 07/88. | |
| 23.12.2003 | National Insurance Contributions and Statutory Payments Bill(Bill 2 2003/04) |
| National Insurance Contributions and Statutory Payments Bill (Bill 2 2003/04). House of Commons Library Research Paper 03/93. |
Early Day Motions
| Date | Description |
|---|---|
| 19.07.2010 | EFFECTS OF EXEMPTION FROM EMPLOYERS' NATIONAL INSURANCE CONTRIBUTIONS ON THE GREATER SOUTH EAST AREA |
| That this House notes that the Government's decision to introduce a Class 1 Employer National Insurance exemption for new businesses in regions other than the East, South East and London ... | |
| 01.02.2010 | NATIONAL INSURANCE CONTRIBUTIONS IN THE CONSTRUCTION INDUSTRY (No. 2) |
| That this House is concerned about distortions and misinformation being circulated in opposition to HM Treasury plans to curb bogus self-employment in the construction industry; notes ... | |
| 12.01.2009 | GRANDPARENTS' NATIONAL INSURANCE CREDITS |
| That this House recognises the vital contribution of grandparents who provide childcare to two thirds of working families; further recognises that grandparents are fundamental to the ... | |
| 02.06.2008 | SELF-EMPLOYMENT IN THE UK CONSTRUCTION INDUSTRY |
| That this House welcomes the new report commissioned by the Union of Construction and Allied Technical Trades (UCATT) from Professor Mark Harvey which underlines that the major factor ... | |
| 28.04.2008 | NATIONAL INSURANCE FUND |
| That this House acknowledges the latest report by the Government Actuary's Department showing that the balance held in the National Insurance Fund has been rising by over two and a ... |
POST Papers
| Date | Description |
|---|---|
| 03.10.2011 | An Ageing Workforce |
| This POSTnote examines the main challenges to the participation and productivity of older people in the workforce. |
