The Chartered Institute of Payroll Professionals
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The CIPP recommends employers use payslip messaging in January to ensure employees are aware of why they will have seen a reduction in the amount of NI contributions on their payslip. Our 2023 Payslip Statistics Report shows that from the employers who used the payslip messaging for the implementation of the health and social care levy, 77% confirmed they didn’t receive any further queries around the changes to NI into the payroll department. Our research shows this method of communication works wonders in informing employees of changes, alongside reducing the number of queries received by the payroll department / service provider.
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Class 2 National Insurance contributions clarification Published: 19 January 2024 Emailed: 24 January 2024
The policy team has received some queries regarding employees working abroad and the new National Insurance rules. We wanted to clarify and put your mind at ease with regards to the class 2 changes announced last year.
Class 2 national insurance has not been removed or abolished, but the compulsory nature of it has been lifted for self- employed workers.
This means that all types of workers eligible to do so can continue to voluntarily pay class 2 National Insurance contributions. Individuals can apply to fill in gaps in National Insurance while abroad if they fulfil certain criteria. If in doubt, we advise the worker to contact HMRC to clear up what their rights are.
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