National Insurance draft guidance for software developers for tax year 2016-17
05 October 2015
HMRC’s Software Developers Support Team has provided an early draft of the NI guidance for software developers for 2016 to 2017 which incorporates the new Abolition of Employer NICs for Apprentices aged under 25 measure and the changes that have been brought about by the end of contracting-out.
Please note the guide is subject to change as it is currently based on the 2015 to 2016 NI calculation structure and percentage rates and values. An updated version will be published in December 2015 following the Chancellor's combined Autumn Statement and Spending Review on 25 November 2015.