Research Briefing
National 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.
Research Briefing
A number of changes to the structure and rates of National Insurance contributions took effect from April 2011. This note provides a summary.
Research Briefing
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.
Research Briefing
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.
Research Briefing
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.
Research Briefing
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.
Research Briefing
The National Insurance Contributions Bill: Committee Stage Report (Bill 7 of 2007-08). House of Commons Library Research Paper 08/07.
Research Briefing
The National Insurance Contributions Bill. (Bill 7 of 2007-08). House of Commons Library Research Paper 07/88.
Research Briefing
This is an archived Commons Library briefing on the changes to National Insurance Contributions April 2003, from 2004.
Research Briefing
National Insurance Contributions and Statutory Payments Bill (Bill 2 2003/04). House of Commons Library Research Paper 03/93.
Research Briefing
Economic indicators. (Includes article on Changes to National Insurance Contributions, April 2003). House of Commons Library Research Paper 03/33.
Research Briefing
The National Insurance Contributions Bill. Bill 130 of 2001/02. House of Commons Library Research Paper 02/32.
Research Briefing
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.
Research Briefing
Social Security Contributions (Transfer of Functions, Etc) Bill (HL) (Bill 38 of 1998/99). House of Commons Library Research Paper 99/12.
Total results (page 4 of 4)