`The Chartered Institute of Payroll Professionals
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Class 4 NI contributions
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will increase, for one year, by 1.25 percentage points. From 6 April 2023, the NI contribution rates will go back down to 2021 to 2022 levels. The levy will then become a separate new tax of 1.25%. The interactive tool walks you through a list of multiple-choice questions, to determine if you are an employee, employer or a self-employed individual. It asks about your level of earnings, and if you are above or below state pension age. It then determines if you will or will not pay the health and social care levy in the tax year 2022 to 2023.
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HMRC releases latest research on employment status Published: 28 July 2022 Emailed: 3 August 2022
Her Majesty’s Revenue and Customs (HMRC) have released a research report entitled ‘Different Ways of Working: Research on Employment Status in the UK’ .
The research was carried out independently by the research agency Kantar Public. The purpose of the report is to improve understanding of individuals with ‘worker’ employment status to qualify for employee rights and protections.
The report laid out core objectives of the research as follows:
• Estimate the number of individuals in the overall UK workforce, as of early 2019, who were likely to have ‘worker’ (employee or limb (b) worker) status.
• Assess what employment status was assigned to individuals who, based on the criteria, were likely to fall into the worker category.
• Identify the demographic and economic characteristics of individuals who could have been classified as ‘workers’ – for example, their gender, age, income, earnings and industry sector.
The research consisted of a survey of a representative sample of UK adults, discarding any that could immediately be identified as employees, self-employed or unemployed. The rest were asked questions to help determine whether they were likely to be classed as workers or self-employed. The questions examined the relationship between the sample and those that were in receipt of services, examining aspects such as control, integration, personal service and continuity.
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HMRC Performance update: April to June 2022 Published: 4 August 2022 Emailed: 10 August 2022
Today (4 August 2022), Her Majesty’s Revenue and Customs (HMRC) has released a summary of their performance for quarter one of this tax year.
The performance update covers three main areas:
delivering customer service tackling the debt balance
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• building a trusted, modern tax and customs department.
Some highlights from the corporate report include:
• £731.1 billion in tax revenues generated in 2022-23 • £30.8 billion additional tax by tackling avoidance, evasion and non-compliance
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