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National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019

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Explanatory Notes

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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The Act deals with the following matters:
- Aligning the National Insurance contributions (NICs) treatment of termination awards made to employees with the income tax treatment; and
- Aligning the NICs treatment of income from sporting testimonials with the income tax treatment.