NICs guidance for software developers 2017-18

24 October 2016

25 October 2016

An early version of the 2017-2018 NICs guidance for software developer’s specification has been made available.

The specification has been produced using the 2016-2017 NICs structure where the Upper Secondary Threshold (UST) and Apprentice Upper Secondary Threshold (AUST) are the same value as the Upper Earnings Limit (UEL).

However, the Briefing Note sets out the changes which would be required to the formulae if the 2017-2018 UST and AUST are different to the UEL.  

The values of the 2017-2018 NIC rates, limits and thresholds will be announced in the Autumn Statement on 23 November 2016 and an updated version of this specification will be issued after that date.

You can access the documents below.

National Insurance Contributions guidance for software developers 2017-18

Briefing Note