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Following consultation, the government has decided to repeal the current National Insurance regulations in respect of entertainers. From 6 April 2014, those individuals engaged as an actor, singer, or musician, or in any similar performing capacity will pay Class 2 and Class 4 National Insurance as self employed earners.
This document summarises the responses to the consultation and sets out the next steps. It includes a draft of the legislation needed to change the current regulations for entertainers. Technical comments on this legislation should be submitted by 20 November 2013.
This consultation seeks views on simplifying the future National Insurance Contributions (NICs) for self-employed entertainers. The intention is that any proposed change would come into force not earlier than 6 April 2014.
This document sets out the issues HMRC is seeking to address together with the available options that would, if implemented, resolve these issues to various extents. We are inviting views on these options.