National insurance

This page highlights some of the current parliamentary material available on National Insurance. This includes select committee reports, briefing papers on current legislation and other subjects produced by the parliamentary research services, and the latest Early Day Motions put down by MPs.

Standard Notes

DateDescription
06.02.2012National Insurance contributions: an introduction
This note gives a short introduction to the structure of National Insurance contributions (NICs), and the debate there has been about integrating NICs with income tax.
30.01.2012Pension contribution conditions
This note covers the contribution conditions for the state pension, reforms introduced by the Pensions Act 2007 and the current Government's proposals for reform.
26.05.2011Personal service companies : recent debate
The 'IR35' rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains very unpopular among freelancers who use this corporate form to provide services. This note looks at recent debate on how these rules might be reformed.
20.05.2011Taxation in the construction industry
For over 30 years businesses in the construction industry have operated a special scheme to account for tax on payments made between contractors and subcontractors. After a long period of consultation, the 'Construction Industry Scheme' was reformed in 2007. This note discusses the background to this reform.
03.05.2011National Insurance contributions : changes from April 2011
A number of changes to the structure and rates of National Insurance contributions took effect from April 2011. This note provides a summary.

Research Papers

DateDescription
14.12.2010National Insurance Contributions Bill: Committee Stage Report
The National Insurance Contributions Bill increases the rates of National Insurance contributions (NICs) paid by employees, employers and the self-employed from April 2011 - and provides for the regional employer contributions holiday for new businesses. The Bill was published on 14 October and given a second reading in the Commons on 23 November. It was considered in Public Bill Committee in four sittings between 2 and 9 December. It was not amended.
17.11.2010National Insurance Contributions Bill [Bill 79 of 2010-11]
In its first Budget on 22 June 2010 the Coalition Government confirmed that the rates of National Insurance contributions (NICs) for employees, employers and the self-employed would rise by 1% from April 2011. The Government also stated that it would legislate to introduce a three-year regional NICs 'holiday' for new employers. Under the scheme new businesses may qualify for a deduction of up to �5,000 from the employer NICs that would normally be due, for each of the first ten employees they take on in their first year of business. However, new businesses in Greater London, the South East Region and the Eastern Region are specifically excluded from the scheme. The purpose of this Bill is to implement these two measures.
24.01.2008National Insurance Contributions Bill: Committee Stage Report
The National Insurance Contributions Bill: Committee Stage Report (Bill 7 of 2007-08). House of Commons Library Research Paper 08/07.
11.12.2007National Insurance Contributions Bill Bill 7 of 2007-08
The National Insurance Contributions Bill. (Bill 7 of 2007-08). House of Commons Library Research Paper 07/88.
23.12.2003National Insurance Contributions and Statutory Payments Bill(Bill 2 2003/04)
National Insurance Contributions and Statutory Payments Bill (Bill 2 2003/04). House of Commons Library Research Paper 03/93.

Early Day Motions

DateDescription
19.07.2010EFFECTS OF EXEMPTION FROM EMPLOYERS' NATIONAL INSURANCE CONTRIBUTIONS ON THE GREATER SOUTH EAST AREA
That this House notes that the Government's decision to introduce a Class 1 Employer National Insurance exemption for new businesses in regions other than the East, South East and London ...
01.02.2010NATIONAL INSURANCE CONTRIBUTIONS IN THE CONSTRUCTION INDUSTRY (No. 2)
That this House is concerned about distortions and misinformation being circulated in opposition to HM Treasury plans to curb bogus self-employment in the construction industry; notes ...
12.01.2009GRANDPARENTS' NATIONAL INSURANCE CREDITS
That this House recognises the vital contribution of grandparents who provide childcare to two thirds of working families; further recognises that grandparents are fundamental to the ...
02.06.2008SELF-EMPLOYMENT IN THE UK CONSTRUCTION INDUSTRY
That this House welcomes the new report commissioned by the Union of Construction and Allied Technical Trades (UCATT) from Professor Mark Harvey which underlines that the major factor ...
28.04.2008NATIONAL INSURANCE FUND
That this House acknowledges the latest report by the Government Actuary's Department showing that the balance held in the National Insurance Fund has been rising by over two and a ...

Glossary

  • Research Papers (RP) - briefings produced by the House of Commons Library on Bills, topical issues and regular statistics
  • Standard Notes (SN) - shorter, topical briefings from the Commons Library
  • Early Day Motions (EDMs) - formal motions submitted by MPs in the House of Commons
  • POST Notes - short briefing notes produced by the Parliamentary Office of Science and Technology
  • Lords Library Notes (LLN) - an occasional series of papers compiled by the House of Lords Library