National insurance

All Standard Notes
12 Documents
DateDescription
11.09.2014The National Insurance Contributions Bill 2014-15: Parliamentary scrutiny
The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed - Class 2 and Class 4 - to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding 'accelerated payments' and 'high-risk' tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by 'intermediaires'.
16.07.2014Self-employed people and contribution-based Jobseeker's Allowance
Self-employed people are eligible for the same contributory benefits and pension as employed earners, with one exception. Self-employed people cannot claim contribution-based Jobseeker's Allowance (JSA).
25.06.2014Personal 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.
23.06.2014Self-employment in the construction industry
This note gives some background to the question of employment status and the particular problems seen in the construction sector to classify workers accurately as either employed or self-employed. It goes on to look at a consultation by the Labour Government in 2009 - which did not result in legislative changes - and recent proposals by the Coalition Government to tackle disguised employment in this, and other sectors.
10.06.2014National Insurance contributions: an introduction
This note gives an introduction to National Insurance system: the base and rate structure of National Insurance contributions (NICs), the operation of the National Insurance Fund, and the connection between a person's contributions into the Fund with their entitlement to receive benefits paid out of the Fund - the 'contributory principle'. It goes on to look at the debate there has been about integrating NICs with income tax.
20.05.2014National Insurance Fund: 1975 to 2014
The National Insurance Fund had been in healthy surplus, but this has been declining sharply in recent years to the extent that without Treasury finance the balance on the Fund is projected to fall below the recommended minimum in 2014/15.
26.02.2014National Insurance Contributions Bill 2013-14 : Parliamentary scrutiny
The main purpose of the National Insurance Contributions Bill 2013-14 is to implement the new Employment Allowance - which allows businesses to claim up to 2,000 from their annual payment of NICs. The Bill also contains a number of miscellaneous measures announced in Budget 2013 relating to the scope of NICs. This note gives an overview of the Bill's scrutiny to date. It is complemented by a Library Research paper prepared for its Second Reading debate (RP13/60, 20 November 2013).
13.02.2014Basic State Pension - contribution conditions
This note covers the contribution conditions for the basic State Pension
08.11.2013National Insurance contributions : changes from April 2011
A number of changes to the structure and rates of National Insurance contributions took effect from April 2011. This note provides a summary.
01.11.2013The Regional Employer NI Holiday
In its first Budget in June 2010 the Coalition Government annunced a three year regional National Insurance contributions (NICs) 'holiday' for new employers. New businesses would be entitled to deduct up to 5,000 from their NICs bill, for each of the first ten employees they took on in their first year of business. New businesses in Greater London, the South East Region and the Eastern Region were excluded from the scheme. The NI Holiday lasted from 22 June 2010 to 5 September 2013. This note looks at the scheme's introduction and presents figures on its take-up.
17.07.2013National 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.
20.05.2011Taxation 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.
All Research Papers
12 Documents
DateDescription
21.08.2014National Insurance Contributions Bill [Bill 80 of 2014-15]
The National Insurance Contributions Bill 2014-15 would allow for both categories of National Insurance contributions (NICs) which are payable by the self-employed - Class 2 and Class 4 - to be collected through self assessment from April 2016. The Bill would also extend existing tax rules regarding 'accelerated payments' and 'high-risk' tax promoters to NICs, and introduce a Targeted Anti-Avoidance Rule to prevent the avoidance of NICs by intermediaires.
04.04.2014Direct taxes: rates and allowances 2014/15
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 19 March 2014.
01.11.2013National Insurance Contributions Bill [Bill 112 of 2013-14]
This Bill would introduce the new Employment Allowance from April 2014 - a tax relief for employers paying National Insurance contributions on their employees' earnings, first announced in the 2013 Budget.
14.12.2010National 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.
17.11.2010National 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.
24.01.2008National 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.
11.12.2007National 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.
23.12.2003National 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.
01.04.2003Economic indicators
Economic indicators. (Includes article on Changes to National Insurance Contributions, April 2003). House of Commons Library Research Paper 03/33.
08.05.2002National Insurance Contributions Bill (Bill 130 of 2001/02)
The National Insurance Contributions Bill. Bill 130 of 2001/02. House of Commons Library Research Paper 02/32.
16.12.1999Social sec. war pension and National Insurance provisions in the Child Support Pensions and Social Security Bill (Bill 9 1999/2000)
Social security, war pension and National Insurance provisions in the Child Support Pensions and Social Security Bill (Bill 9 of 1999/2000). House of Commons Library Research Paper 99/108.
05.02.1999Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99).
Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99). House of Commons Library Research Paper 99/12.