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National Insurance Contributions Act 2014

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the National Insurance Contributions Act 2014. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

    1. Structure of these notes

  2. Summary and Background

    1. Overview of

    2. Employment Allowance

    3. The age-related secondary percentage

    4. Application of General Anti-Abuse Rule () to National Insurance

    5. Oil and gas workers on the Continental Shelf

    6. Partnerships: Class 4 contributions and limited liability partnerships

    7. Other Provisions

  3. Overview of the Structure of the Act

  4. Territorial Extent and Application

  5. Commentary on Sections

    1. Section 1: Employment allowance for national insurance contributions

    2. Section 2: Exceptions

    3. Section 3: Connected persons

    4. Section 4: How does a person who qualifies for an employment allowance receive it?

    5. Section 5: Power to amend the employment allowance provisions

    6. Section 6: Decisions and appeals about entitlements to make deductions

    7. Section 7: Retention of records

    8. Section 8: Commencement of the employment allowance provisions

    9. Schedule 1: Employment Allowance: rules for determining if persons are connected

    10. Section 9:  The age-related secondary percentage

    11. Section 10: to apply to national insurance contributions

    12. Section 11: Power to modify application of the to national insurance contributions

    13. Section 12: Oil and gas workers on the continental shelf: secondary contributors

    14. Section 13: Class 4 Contributions: partnerships

    15. Section 14: Limited Liability Partnerships

    16. Section 15: Office holders who receive "earnings" to be employed earners

    17. Section 16: Armed Forces early departure payments retrospectively disregarded

    18. Section 17: Repeal of certain redundant reliefs relating to Class 4 contributions

    19. Section 18: Certain orders and regulations in respect of Northern Ireland

    20. Section 19: administration expenses: financial provision

    21. Section 20: Abbreviations of Acts

    22. Section 21: Short title and extent

  6. Commencement Dates

  7. Hansard References

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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