Article Database - Topic: 'National Insurance' - Keyword: 'Age exemption'

Income tax planning for older directors Publication date: 07.01.2019
Article database » Dividends » Year-end planning
You’re about to reach state pension age but have no intention of giving up running your company. As you’ll no longer have to pay NI contributions on salary should you start taking more of it and less in dividends?
New NI exemption for 2016/17 Publication date: 07.10.2015
Article database » National Insurance » Age exemption
New NI exemption for 2016/17..Apprentices. HMRC has confirmed that starting from 6 April 2016 employers will be entitled to an exemption from secondary Class 1 NI contributions in respect of wages for employees who are apprentices and aged under 25 at the time they are paid. Note. The exemption doesn’t apply to primary Class 1 contributions, i.e....
Employers - don’t forget the new NI exemption Publication date: 30.03.2015
Article database » National Insurance » Age exemption
Employers - don’t forget the new NI exemption..The end is NI! If you have employees aged under 21, when you pay them on or after 6 April 2015 you won’t be liable to employers’ NI unless their wages exceed the upper secondary threshold (UST). The UST is a new NI band that’s currently set at the same level as the upper earnings threshold, but...
NI and tax breaks for businesses Publication date: 10.01.2014
Article database » Capital gains tax » Exemption
The Autumn Statement included one or two surprises for businesses, plus a possible time bomb for homeowners. What’s the full story on these?
New NI procedure Publication date: 01.11.2013
Article database » National Insurance » Age exemption
New NI procedure.. Older employees. HMRC will no longer issue age exception certificates (CA4140) to confirm that an employee has reached state pension age and is therefore no longer liable to pay NI contributions on their pay. Proof needed. Before you can stop deducting NI contributions, an employee must provide proof of their age. HMRC recommends...
Carry on deducting (NI) Publication date: 12.05.2010
Article database » Employees » National Insurance
The Taxman has recently issued a warning to employers to be vigilant over NI deductions for female employees; why?

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Last updated: 10.08.2020

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