National Insurance Contributions Act 2014

The National Insurance Contributions Bill was introduced into Parliament on 14 October 2013. The bill received Royal Assent on 13 March 2014.


  1. Documents

The National Insurance Contributions Act 2014 is published here

The draft Bill includes legislation relating to the following main measures:

  1. the Employment Allowance
  2. the age-related secondary percentage
  3. applying the General Anti-Abuse Rule for NICs
  4. oil and gas workers on the Continental Shelf
  5. partnerships: Alternative investment fund managers and members of limited liability partnerships

Other measures included in the Bill are:

  • the retrospective disregard of Armed Forces early departure payments (EDP) from liability to NICs
  • the repeal of two redundant Class 4 NICs reliefs
  • amending the definition of “employed earner” in the Social Security Contributions and Benefits Act 1992 (SSCBA), the Social Security
  • Contributions & Benefits (Northern Ireland) Act 1992 (SSCB(NI)A) and related Acts
  • correcting minor omissions in the SSCB(NI)A and the Social Security Administration (Northern Ireland) Act 1992

Contact details

If you have any comments about the draft Bill or the associated documents please contact either:

Further information