Collection

National Insurance Contributions Bill 2021

Find information about the National Insurance Contributions Bill which was introduced into Parliament on 12 May 2021.

From:
HM Revenue & Customs
Published
12 May 2021

The National Insurance Contributions Bill which was introduced into Parliament on 12 May 2021.

National Insurance contributions bill (PDF, 156KB, 11 pages)

National Insurance contributions bill explanatory notes (PDF, 421KB, 18 pages)

Technical note on the powers in the National Insurance Contributions Bill 2021

Tax information and impact notes

Zero-rate of secondary National Insurance contributions for Freeport employees

Zero–rate of secondary Class 1 contributions for armed forces veterans

Exemption from Class 2 and 4 National Insurance contributions for COVID-19 Test and Trace Support Payments

Proposals for tackling promoters and enablers of National Insurance contributions avoidance schemes

Measures in legislation

Table 2.1 Budget 2020, March 2020 (MS Excel Spreadsheet, 252KB)

Table 2.2 Budget 2021, March 2021 (MS Excel Spreadsheet, 245KB)

Legislation introducing a Class 1 and Class 1A National Insurance contributions exemption for COVID-19 Test and Trace Support Payments, September 2020

Legislation introducing a Class 1 and Class 1A National Insurance contributions exemption for COVID-19 Test and Trace Support Payments for Scotland and Wales, December 2020

Contact details

If you have any comments about the draft Bill or the associated documents contact: nics.correspondence@hmrc.gov.uk.

National Insurance Contributions Bill 2021

Published 12 May 2021