Policy paper

National Insurance contributions: Limited Liability Partnerships

Draft regulations and explanatory memorandum to bring into effect the Limited Liability Partnership section of the National Insurance contributions Act 2014.

Documents

Draft Statutory Instrument: Social Security Contributions (Limited Liability Partnership) Regulations 2014

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Draft Explanatory Memorandum: Social Security Contributions (Limited Liability Partnership) Regulations 2014

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Details

The National Insurance Act 2014 makes provisions for the treatment of certain members of Limited Liability Partnerships as employees of the partnership. These draft regulations cover the effects of this on National Insurance contributions.

Published 16 April 2014