Monthly PAYE compliance checklist
- 1 step
UK Act of Parliament
2014
United Kingdom
National Insurance Contributions Act 2014
At a glance
Enforced by
What's here
1 compliance obligation, 1 practical guide · 2 journeys
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 1
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Fix PAYE problems
- 1 step
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Mentioned in related content
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 25 other Schedules — structural / supplementary
Employment allowance: rules for determining if persons are “connected”
This Part applies for the purposes of section 3(1).
(1) Two companies are “connected” with one another if—
(1) This paragraph applies for the purpose of determining under...
(1) In determining for the purposes of paragraph 2(1) if...
(1) A company (“A”) is not under the control of...
(1) Sub-paragraph (2) applies if— (a) two companies (“A” and...
(1) This paragraph applies if— (a) a company (“A”) is...
(1) Two charities are connected with one another for the...
(1) This paragraph applies if— (a) a charity (“A”) is...
Office holders in receipt of “earnings” to be employed earners: consequential provision
SSCBA 1992 is amended as follows.
In section 167(1) (interpretation of Part 12 of that Act:...
In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of...
In section 167ZS(2)(a) (definition of “employee” for Part 12ZB of...
In section 181(1) of the Pension Schemes Act 1993 (general...
In section 176(1) of the Pension Schemes (Northern Ireland) Act...
In section 7(1)(b) (definition of “secondary contributor” in relation to...
In section 163(1) (interpretation of Part 11 of that Act:...
In section 171(1) (interpretation of Part 12 of that Act:...
In section 171ZJ(2)(a) (definition of “employee” for Part 12ZA of...
In section 171ZS(2)(a) (definition of “employee” for Part 12ZB of...
SSCB(NI)A 1992 is amended as follows.
In section 7(1)(b) (definition of “secondary contributor” in relation to...
In section 159(1) (interpretation of Part 11 of that Act:...
How does a person who qualifies for an employment allowance receive it?
- Claim Employment Allowance through payroll deductions Any Person
Browse 21 other sections — procedural / definitional / commencement
Employment allowance for national insurance contributions
Exceptions
Connected persons
Power to amend the employment allowance provisions
Decisions and appeals about entitlements to make deductions etc
Retention of records etc
Commencement of the employment allowance provisions etc
Reduction of secondary Class 1 contributions for certain age groups
GAAR to apply to national insurance contributions
Application of GAAR in relation to penalties
Power to modify application of GAAR to national insurance contributions
Oil and gas workers on the continental shelf: secondary contributors etc
Class 4 contributions: partnerships
Limited liability partnerships
Office holders who receive “earnings” to be employed earners
Armed Forces early departure payments retrospectively disregarded
Repeal of certain redundant reliefs relating to Class 4 contributions
Certain orders and regulations in respect of Northern Ireland
HMRC administrative expenses: financial provision
Abbreviations of Acts
Short title and extent
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.