The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
National insurance: employees going to work in the EEA (CA3822) 19 December 2016
HMRC has re-introduced the email channel to contact them if you are sending employees to work in the European Economic Area (EEA).
Employers should let HMRC know when sending employees to work in the EEA, so that they can determine which member state’s social security legislation will apply. You can:
use the online service (sign into, or set up a Government Gateway account) email the form (no sign in) fill in the form on-screen, print it off and post it to HMRC.
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
Read National insurance: employees going to work in the European Economic Area (CA3822) for full details.
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Regional employer NICs holiday: making a retrospective claim 16 March 2017
The employer NICs holiday scheme ended on 5 September 2013 so the latest possible date that a claim can be made is 4 September 2017.
The National Insurance contributions (NICs) holiday applied to new businesses, in specific locations, that started during the period 22 June 2010 to 5 September 2013. Subject to meeting certain conditions, eligible businesses were able to claim up to £5,000 as a deduction from the employer NICs due for each of the first 10 employees they employed during the holiday period.
A retrospective claim for the NICs Holiday can’t be made after the end of the period of 4 years, beginning with the day on which the last deduction could be made in respect of the qualifying employee.
As the scheme ended on 5 September 2013 the latest possible date that a claim can be made (provided a deduction was due for a qualifying employee on that date) would be 4 September 2017 .
You can find out if you are eligible to apply for a retrospective claim on GOV.UK and if you’re satisfied that your business qualified for the NICs holiday, you would then need to contact the New Employer Helpline and request an application form.
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U-turn over Budget plan to increase National Insurance 16 March 2017
Plans to increase Class 4 National Insurance contribution levels for self-employed people have been dropped.
In the Budget statement on 8 March the Chancellor said a fair tax system should ensure that, “people doing similar work for similar wages and enjoying similar state benefits pay similar levels of tax” .
He highlighted the gap between the amount of NICs paid by employees and the self-employed, which was set to widen due to the previous Chancellor’s abolition of Class 2 NICs for the self-employed from April 2018. The self-employed also gained access to the same State Pension as employees in April 2016.
The Chartered Institute of Payroll Professionals
Policy News Journal
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