The 2016 Autumn Statement confirmed the government’s intention to abolish Class 2 NICs. This means that instead of paying 2 classes of NICs (Class 2 and Class 4), the self-employed will pay just one class of NICs (Class 4) in the future.
This builds on recommendations of the Office of Tax Simplification and will simplify the NICs system for millions of self- employed people.
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Application for deferment of payment of Class 1 National Insurance contributions (CA72A) 23 February 2018
The 2018 to 2019 version of form CA72A and notes have been added to GOV.UK .
If an employee has more than one job and expects to pay primary Class 1 NICs on earnings of at least: £892 each week, (£3,863 each month) throughout the whole tax year in one job £1,054 each week, (£4,565 each month) throughout the whole tax year in 2 or more jobs They can make a request to defer paying some Class 1 NICs in any other job(s) they have, 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 2018 to 5 April 2019 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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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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