The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
NICs guidance for software developers 2017-18 24 October 2016
An early version of the 2017-2018 NICs guidance for software developer’s specification has been made available.
The specification has been produced using the 2016-2017 NICs structure where the Upper Secondary Threshold (UST) and Apprentice Upper Secondary Threshold (AUST) are the same value as the Upper Earnings Limit (UEL).
However, the Briefing Note sets out the changes which would be required to the formulae if the 2017-2018 UST and AUST are different to the UEL.
The values of the 2017-2018 NIC rates, limits and thresholds will be announced in the Autumn Statement on 23/11/2016 and an updated version of this specification will be issued after that date.
National Insurance Contributions guidance for software developers 2017-18
Briefing Note
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National Insurance contributions 3 November 2016
Two minor updates have been made to the Social Security (Contributions) Regulations 2001 for UK Continental Shelf workers and for workers who perform duties abroad.
National Insurance contributions: UK Continental Shelf workers (Secondary Class 1)
This is a minor amendment to regulation 114 of the Social Security (Contributions) Regulations 2001. Regulation 114 cross-references two sets of Department for Transport regulations from 1997 both of which have been superseded by a new regulation, the Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2015. This change is to ensure that regulation 114 works as intended, by updating the cross-references so that they refer to the current rather than obsolete legislation.
National Insurance contributions: clarity for employers whose workers perform duties abroad (Class 1A)
This is a minor amendment to regulation 40 of the Social Security (Contributions) Regulations 2001. The measure updates a cross-reference to ensure that regulation 40 works as intended. This clarifies that several categories of expenses and costs for employees performing duties abroad are exlcuded from Class 1A National Insurance contributions.
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Restricting Employment Allowance from employers of illegal workers 14 November 2016
A technical consultation seeks comment on the draft regulations to restrict the Employment Allowance from employers of ‘illegal workers’.
At Budget 2016 the Chancellor announced that: ‘Employers who hire an illegal worker face civil penalties from the Home Office. The government will build on this deterrent by removing a year’s Employment Allowance from those receiving civil penalties, starting in 2018.’
This consultation seeks comments on the draft regulations to restrict this allowance.
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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