Policy paper

National Insurance contributions: clarity for employers whose workers perform duties abroad (Class 1A)

This tax information and impact note makes a minor amendment to the Social Security (Contributions) Regulations 2001 regulation 40.



This is a minor amendment to regulation 40 of the Social Security (Contributions) Regulations 2001. The measure updates a cross-reference to ensure that regulation 40 works as intended. This clarifies that several categories of expenses and costs for employees performing duties abroad are exlcuded from Class 1A National Insurance contributions.

Published 31 October 2016