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.

The National Insurance Contributions Act 2014.

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 (GAAR) for National Insurance contributions
  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 National Insurance contributions
  • the repeal of 2 redundant Class 4 National Insurance contributions reliefs
  • amending the definition of ‘employed earner’ in the Social Security Contributions and Benefits Act 1992 (SSCBA), the Social Security
  • Contributions and 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


Published 15 October 2013
Last updated 28 March 2014 + show all updates
  1. Updated the title from National Insurance Contributions Bill to National Insurance Contributions Act 2014.

  2. A document about Employment Allowance arrangements has been added to this collection.

  3. Added the document 'Abolition of employers National Insurance contributions for the under 21s'.

  4. Added documents "National Insurance Contributions Bill draft regulations and arrangements"

  5. First published.