SI 2022/307 The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022

Published on: 17 March 2022

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Specialist Tax Statutory Instruments

Article summary

These regulations make provision in relation to the zero-rate of secondary National Insurance contributions (NICs) available to freeport employers and employers of armed forces veterans to ensure that an employment that is eligible for multiple rates of NICs, but to which HMRC has not assigned the relevant NICs category letters because of the small numbers involved, can still benefit from the relief.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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