National Insurance: Payroll technical specifications 8 January 2016
The National Insurance contributions guidance for software developers 2016-17 has now been published on GOV.UK.
The latest version has been uprated with re-worked calculations using the 2016 to 2017 Class 1 earnings limits and thresholds.
National Insurance contributions guidance for software developers 2016-17
This version was made available in December 2015 by HMRC’s Software Developers Support Team (SDST).
Employment Allowance: excluded companies 27 January 2016
A Tax Information and Impact Note (TIIN) has been published to restrict eligibility for the Employment Allowance so that limited companies with a single director, and no other employees, will not be able to benefit from the allowance from 6 April 2016.
There are no other changes to eligibility criteria: all other employers remain unaffected, and no action is needed from them.
Around 150,000 limited companies with a single director and no other employees will be affected by this measure.
Guidance on changes to eligibility for the Employment Allowance will be made available on GOV.UK in March 2016.
Employment Allowance: increase to £3,000 27 January 2016
A Tax Information and Impact Note (TIIN) has been published which details the increase in Employment Allowance by £1,000 to £3,000 from 6 April 2016.
The TIIN covers The Employment Allowance (Increase of Maximum Amount) Regulations 2016 which increases the Employment Allowance to £3,000 from 6 April 2016.
National Insurance contributions for under 25s 3 February 2016
Guidance has been published for employers on changes to National Insurance contributions for apprentices aged under 25 applying from April 2016.
If you employ an apprentice under the age of 25, you may no longer have to pay employer Class 1 National Insurance contributions on their earnings up to the new Apprentice Upper Secondary Threshold.
National Insurance contributions for under 25s: employer guide
CIPP Policy News Journal
25/04/2016, Page 235 of 453
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