Policy paper

National Insurance changes for entertainers from 6 April 2014

This Tax Information and Impact Note explains National Insurance changes for entertainers from 6 April 2014.

Documents

Details

This legislative change will repeal the current Social Security (Categorisation of Earners) Regulations 1978 (‘the 1978 Regulations’) and the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 (‘the 1978 NI Regulations’) which deem, in certain prescribed circumstances, that a self-employed entertainer is in receipt of an employed earner’s earnings for the purposes of paying Class 1 National Insurance contributions whilst continuing to be treated as a self-employed person for the purposes of paying tax.

Published 28 March 2014