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National Insurance Contributions Act 2022

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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:
- Introduces a new zero-rate of secondary Class 1 National Insurance contributions (NICs) relief for employers of Freeport employees.
- Introduces a new zero-rate of secondary Class 1 NICs relief for employers of armed forces veterans.
- Introduces an exemption for self-isolation support scheme payments from Class 2 and Class 4 NICs.
- Widens the existing power to make regulations that impose requirements to disclose information in relation to arrangements that aim to avoid NICs.