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National Insurance Contributions Act 2014

Consolidated Text As Enacted Cited authorities 79 Cited in Amendments 74 Related
JurisdictionUK Non-devolved
Citation2014 c. 7
Year2014
the person is the secondary contributor in relation to payments of earnings to, or for the benefit of, one or more employed earners, andin consequence, the person incurs liabilities to pay secondary Class 1 contributions,F10£5,000, orif less, an amount equal to the total amount of the liabilities mentioned in subsection (1) (b) which are not excluded liabilities.(3) Subsection (1) is subject to sections 2 and 3 (and Schedule 1) .(4) Sections 2 and 3 (and Schedule 1) set out cases in which a person cannot qualify for an employment allowance for a tax year.(5) Section 2 also sets out the cases in which liabilities to pay secondary Class 1 contributions are “excluded liabilities”.(6) Section 4 provides for a person who qualifies for an employment allowance for a tax year to receive it by way of deductions or a repayment under that section.(7) In this Act references to “the employment allowance provisions” are to this section, sections 2 to 4 and Schedule 1.(8) In the employment allowance provisions and section 5 terms used which are also used in Part 1 of SSCBA 1992 or SSCB(NI) A 1992 have the same meaning as they have in that Part.(1) A person cannot qualify for an employment allowance for a tax year if, at any time in the tax year, the person is a public authority which is not a charity.(2) In subsection (1) —
  • “charity” has the same meaning as in the Small Charitable Donations Act 2012 (see section 18(1) of that Act) , and
  • “public authority” includes any person whose activities involve, wholly or mainly, the performance of functions (whether or not in the United Kingdom) which are of a public nature.
(3) Liabilities to pay secondary Class 1 contributions incurred by a person (“P”) are “excluded liabilities” if they are incurred in respect of an employed earner who is employed (wholly or partly) for purposes connected with P's personal, family or household affairs.old age,mental or physical disability,past or present dependence on alcohol or drugs,past or present illness, orpast or present mental disorder.Liabilities to pay secondary Class 1 contributions are “excluded liabilities” if they are incurred by virtue of regulations made under section 4A of SSCBA 1992 or SSCB(NI) A 1992 (earnings of workers supplied by service companies etc) .all the payments of earnings in relation to which C is the secondary contributor in that year are paid to, or for the benefit of, the same employed earner, andwhen each of those payments is made, that employed earner is a director of C.the person’s qualifying liabilities for the previous tax year, andwhere the person is a company, the qualifying liabilities for that previous tax year of each company (if any) to which the person is connected at any time in that previous tax year, andwhere the person is a charity, the qualifying liabilities for that previous tax year of each charity (if any) to which the person is connected at any time in that previous tax year.(4C) A person who is a company or a charity cannot qualify for an employment allowance for a tax year if there is a time in the tax year when the relevant total is £100,000 or more; and for this purpose “the relevant total” at any particular time in the tax year is the total of the qualifying liabilities for the previous tax year of each other company or charity (as the case may be) to which the person is connected at the particular time.a company is “connected” with another company if they are connected with one another for the purposes of section 3(1) ;a charity is “connected” with another charity if they are connected with one another for the purposes of section 3(2) .“charity” has the same meaning as in the Small Charitable Donations Act 2012 and includes a company which is treated as a charity by paragraph 8(5) of Schedule 1;“company” has the meaning given by section 1121(1) of the Corporation Tax Act 2010 (meaning of “company”) and includes a limited liability partnership;“qualifying liabilities” means any liabilities to pay secondary Class 1

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