Policy paper

National Insurance contributions: reporting requirements for employers on the abolition of the contracted-out rebate

This tax information and impact note sets out the changes to employers reporting requirements from 6 April 2016 on the abolition of the contracted-out rebate.



Legislation prescribes the information that employers are required to report to HM Revenue and Customs (HMRC) for the purposes of calculating contributory benefit entitlement and administering the National Insurance contributions (NICs) system. The objective is to only collect NICs information that is needed for these purposes. The abolition of contracted-out rebates from 6 April 2016 provides an opportunity to simplify Real Time Information returns by removing information that HMRC no longer requires.

Published 11 January 2016