Areas of the legislation:
  • National Insurance Contributions Rates, Limits and Thresholds 2014-2015

National Insurance Contributions Rates, Limits and Thresholds 2014-2015

HM Revenue & Customs (HMRC) has published draft regulations and an order setting out the National Insurance contributions rates, thresholds and limits for the 2014-15 tax year. The draft regulations and order are subject to approval by both Houses of Parliament. As well as the draft regulations an Explanatory Memorandum for each has been published.

Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2014 (PDF21K) and Explanatory Memorandum (PDF 29K)

Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (PDF 30K) and Explanatory Memorandum (PDF 57K)