http://www.legislation.gov.uk/ukpga/2019/23/section/1National Insurance Contributions (Termination Awards and Sporting Testimonials) Act 2019An Act to provide for Class 1A national insurance contributions on certain termination awards; and to provide for the controller of a sporting testimonial to be the person liable to pay Class 1A national insurance contributions on payments from money raised by the testimonial.texttext/xmlenStatute Law Database2020-06-08Expert Participation2020-04-06 Part 111Section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions: benefits in kind etc.) is amended as follows.2After subsection (1) insert—1AA Class 1A contribution is payable for a tax year, in accordance with this section, in respect of an earner and the amount of a termination award if and so far as—athat amount counts as employment income of the earner under section 403 of ITEPA 2003 (charge on termination payments or benefits), andbthe earner is chargeable to income tax on that amount for the tax year by virtue of that section.1BNo Class 1A contribution is payable under subsection (1A) in respect of an amount so far as it is an amount of earnings in respect of which Class 1 contributions are payable.1CNo Class 1A contribution is payable under subsection (1A) unless the employment which is terminated is employed earner's employment.3In subsection (2), in the words before paragraph (a), after “contribution” insert “ payable under subsection (1) ”.4After subsection (3) insert—3AA Class 1A contribution payable under subsection (1A) is payable by the person who, if the amount in respect of which the Class 1A contribution is payable were earnings in respect of which Class 1 contributions would be payable, would be liable to pay the secondary Class 1 contribution.5In subsection (4) after “contribution” insert “ payable under subsection (1) ”.6After subsection (4) insert—4AThe amount of the Class 1A contribution payable under subsection (1A) in respect of an amount is the Class 1A percentage of that amount.7In subsection (5) for “subsection (4)” substitute “ subsections (4) and (4A) ”.8In subsection (9)(a) for “or general earnings” substitute “ , general earnings or termination awards ”.9After subsection (11) insert—12In this section “termination award” means a payment or benefit received by an earner (or an earner's spouse, civil partner, blood relative or dependant) in connection with the termination of the earner's employment.10In the heading, omit “: benefits in kind etc.”11In section 162(5) of the Social Security Administration Act 1992 (appropriate national health service allocation), in paragraph (c), after “general earnings” insert “ and the amounts chargeable to income tax under section 403 of the Income Tax (Earnings and Pensions) Act 2003 ”.S. 1 in force at 6.4.2020 except in relation to termination awards received on or after 6.4.2020 in respect of employment which was terminated before 6.4.2020, or termination awards which are received in instalments where the first instalment of the termination award was received before 6.4.2020, by S.I. 2020/285, reg. 2