Explanatory note

These Regulations specify types of employments for which the reliefs provided to employers on secondary Class 1 National Insurance contributions (“NICs”) in Part 1 of the National Insurance Contributions Act 2022 only apply after the end of the tax year.

Part 1 provides for citation, commencement and interpretation.

Part 2 relates to the employer NICs relief for freeport employees in Great Britain and provides that the relief is only available after year end, once all contributions have been paid, in respect of mariners for whom secondary Class 1 contributions are paid at the reduced rate for mariners.

Part 3 relates to the employer NICs relief for armed forces veterans and provides that relief is only available after year end, once all contributions have been paid, in respect of—

• mariners for whom secondary Class 1 NICs are paid at the reduced rate for mariners,

• married women and widows who have elected to pay primary Class 1 NICs at the reduced rate,

• employees who have been allowed by Her Majesty’s Revenue and Customs to defer payments of primary Class 1 NICs for that employment for the purpose of their payments not exceeding the annual maximum amount of NICs,

• employees over pensionable age who are not liable to pay primary Class 1 NICs.

A Tax Information and Impact Note covering this instrument was published on 12th May 2021 alongside the National Insurance Contributions Bill (in session 2021 to 2022) and is available on the website at https://www.gov.uk/government/collections/national-insurance-contributions-bill-2021. It remains an accurate summary of the impacts that apply to this instrument.