Other proposals in the draft Bill will go ahead from April 2020: the introduction of employer NICs on termination payments and on income from sporting testimonials.
Read the CIPP’s summary of Budget 2018 for further details of announcements.
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Get your National Insurance number using your Personal Account 8 November 2018
You can now use your personal tax account to view your National Insurance number or download a letter confirming it, or use form CA5403 to get your number by post.
Guidance has been updated on how to Get your National Insurance number as you can now use your personal tax account to view or download, print, save or share a letter with your National Insurance number on.
This is a useful piece of information to share with your colleagues and employees.
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Deferment of payment of Class 1 NICs (CA72A) 31 January 2019
The 2019 to 2020 version of form CA72A and accompanying notes have been added to GOV.UK
An employee must meet all their National Insurance contribution (NIC) liabilities in all of their employments, however if an employee has more than one job and expects to pay primary Class 1 NICs on earnings of at least:
• £962 each week, (£4,167 each month) throughout the whole tax year in one job • £1,128 each week, (£4,886 each month) throughout the whole tax year in 2 or more jobs
then they can ask to defer paying some of their Class 1 NICs in any other job(s), until HMRC can calculate the correct amount of NICs due after the end of the following tax year.
To apply for deferment of payment of Class 1 NICs for the period 6 April 2019 to 5 April 2020 an employee can:
• Use the online service (sign-in or set up a government gateway account) • Print, fill in form CA72A by hand and post to HM Revenue and Customs • Authorise a third party to act on their behalf by filling in form 64-8.
Full details are available on GOV.UK.
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Employment allowance changes from 2020 8 February 2019
The Employment Allowance is to be restricted from April 2020 to those smaller organisations with a National Insurance contribution (NIC) bill below £100,000 in the previous tax year.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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