The government has published the National Insurance Contributions Bill as amended in the House of Lords on 6 January 2015. The Bill now includes a new clause 1, removing the requirement for employers to pay class 1 NIC for apprentices under the age of 25 from April 2016. The third reading in the House of Lords is scheduled for 21 January 2015.
The Bill was introduced into Parliament on 17 July 2014 (with a number of amendments passed by the Public Bill Committee on 21 October 2014) and includes legislation relating to the following main measures:
simplifying the collection of NICs paid by the self-employed;
accelerating the payment to the exchequer of amounts of NICs in dispute in avoidance cases;
applying new information powers and penalties to high-risk promoters of avoidance; and
a targeted anti-avoidance rule to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries and offshore employers.
The government has published the National Insurance Contributions Bill as amended in the House of Lords on 6 January 2015. The Bill now includes a new clause 1, removing the requirement for employers to pay class 1 NIC for apprentices under the age of 25 from April 2016. The third reading in the House of Lords is scheduled for 21 January 2015.
The Bill was introduced into Parliament on 17 July 2014 (with a number of amendments passed by the Public Bill Committee on 21 October 2014) and includes legislation relating to the following main measures:
simplifying the collection of NICs paid by the self-employed;
accelerating the payment to the exchequer of amounts of NICs in dispute in avoidance cases;
applying new information powers and penalties to high-risk promoters of avoidance; and
a targeted anti-avoidance rule to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries and offshore employers.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")