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National Insurance Contributions (Reduction in Rates) Act 2024

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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 is intended to provide a further cut in the amount of NICs paid for 29 million working people, worth over £450 to the average employee earning £35,400 per annum and £310 to the average self-employed person with profits of £28,000 per annum.