UK Act of Parliament 2014 United Kingdom

National Insurance Contributions Act 2014

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

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Any Person — also bound by 2340 other Acts

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 How does a person who qualifies for an employment allowance receive it? (opens in a new tab) Regulated
  • Claim Employment Allowance through payroll deductionsAny Person
21 other provisions — procedural and definitional
s.001 Employment allowance for national insurance contributions (opens in a new tab)
s.002 Exceptions (opens in a new tab)
s.003 Connected persons (opens in a new tab)
s.005 Power to amend the employment allowance provisions (opens in a new tab)
s.006 Decisions and appeals about entitlements to make deductions etc (opens in a new tab)
s.007 Retention of records etc (opens in a new tab)
s.008 Commencement of the employment allowance provisions etc (opens in a new tab)
s.009 Reduction of secondary Class 1 contributions for certain age groups (opens in a new tab)
s.010 GAAR to apply to national insurance contributions (opens in a new tab)
s.010 Application of GAAR in relation to penalties
s.011 Power to modify application of GAAR to national insurance contributions (opens in a new tab)
s.012 Oil and gas workers on the continental shelf: secondary contributors etc (opens in a new tab)
s.013 Class 4 contributions: partnerships (opens in a new tab)
s.014 Limited liability partnerships (opens in a new tab)
s.015 Office holders who receive “earnings” to be employed earners (opens in a new tab)
s.016 Armed Forces early departure payments retrospectively disregarded (opens in a new tab)
s.017 Repeal of certain redundant reliefs relating to Class 4 contributions (opens in a new tab)
s.018 Certain orders and regulations in respect of Northern Ireland (opens in a new tab)
s.019 HMRC administrative expenses: financial provision (opens in a new tab)
s.020 Abbreviations of Acts (opens in a new tab)
s.021 Short title and extent (opens in a new tab)
Schedules

Schedules

0 of 25 shown
25 other schedules
s.001 Employment allowance: rules for determining if persons are “connected” (opens in a new tab)
s.sch001 This Part applies for the purposes of section 3(1).
s.sch001 (1) Two companies are “connected” with one another if—
s.sch001 (1) This paragraph applies for the purpose of determining under...
s.sch001 (1) In determining for the purposes of paragraph 2(1) if...
s.sch001 (1) A company (“A”) is not under the control of...
s.sch001 (1) Sub-paragraph (2) applies if— (a) two companies (“A” and...
s.sch001 (1) This paragraph applies if— (a) a company (“A”) is...
s.sch001 (1) Two charities are connected with one another for the...
s.sch001 (1) This paragraph applies if— (a) a charity (“A”) is...
s.sch002 Office holders in receipt of “earnings” to be employed earners: consequential provision (opens in a new tab)
s.sch002 SSCBA 1992 is amended as follows.
s.sch002 In section 167(1) (interpretation of Part 12 of that Act:...
s.sch002 In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of...
s.sch002 In section 167ZS(2)(a) (definition of “employee” for Part 12ZB of...
s.sch002 In section 181(1) of the Pension Schemes Act 1993 (general...
s.sch002 In section 176(1) of the Pension Schemes (Northern Ireland) Act...
s.sch002 In section 7(1)(b) (definition of “secondary contributor” in relation to...
s.sch002 In section 163(1) (interpretation of Part 11 of that Act:...
s.sch002 In section 171(1) (interpretation of Part 12 of that Act:...
s.sch002 In section 171ZJ(2)(a) (definition of “employee” for Part 12ZA of...
s.sch002 In section 171ZS(2)(a) (definition of “employee” for Part 12ZB of...
s.sch002 SSCB(NI)A 1992 is amended as follows.
s.sch002 In section 7(1)(b) (definition of “secondary contributor” in relation to...
s.sch002 In section 159(1) (interpretation of Part 11 of that Act:...

Help complying

Guvnor’s practical routes through this instrument.

Monthly PAYE compliance checklist

Quick reference checklist for employers to ensure ongoing PAYE compliance. Covers monthly payroll tasks, submission deadlines, and payment requirements.

Fix PAYE problems

Troubleshooting guide for common PAYE errors and issues. Learn how to correct mistakes, respond to HMRC queries, and prepare for compliance checks.
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