National Insurance contributions

03 November 2016

3 November 2016

Two minor updates have been made to the Social Security (Contributions) Regulations 2001 for UK Continental Shelf workers and for workers who perform duties abroad.

National Insurance contributions: UK Continental Shelf workers (Secondary Class 1)

This is a minor amendment to regulation 114 of the Social Security (Contributions) Regulations 2001. Regulation 114 cross-references two sets of Department for Transport regulations from 1997 both of which have been superseded by a new regulation, the Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2015. This change is to ensure that regulation 114 works as intended, by updating the cross-references so that they refer to the current rather than obsolete legislation.

National Insurance contributions: clarity for employers whose workers perform duties abroad (Class 1A)

This is a minor amendment to regulation 40 of the Social Security (Contributions) Regulations 2001. The measure updates a cross-reference to ensure that regulation 40 works as intended. This clarifies that several categories of expenses and costs for employees performing duties abroad are exlcuded from Class 1A National Insurance contributions.