RelationDigest

Friday, 24 November 2023

[New post] NI reduction bill presented

Site logo image psimonparsons posted: " Following the Autumn Statement 2023 held on Wednesday 22nd November, As promised by Chancellor, the government have laid a bill to cut National Insurance from 6th January 2024. It is claimed that the average employee will save up to £450 next year" PAYadvice.UK

NI reduction bill presented

psimonparsons

Nov 25

Following the Autumn Statement 2023 held on Wednesday 22nd November, As promised by Chancellor, the government have laid a bill to cut National Insurance from 6th January 2024.

It is claimed that the average employee will save up to £450 next year.

'Just one part of the biggest package of tax cuts to be implemented since the 1980s'.

1 Reduction of Class 1 main primary percentage
(1) In the Social Security Contributions and Benefits Act 1992, in section 8(2)(a) (main primary percentage), for "12 per cent" substitute "10%".
(2) In the Social Security Contributions and Benefits (Northern Ireland) Act 1992, in
section 8(2)(a) (main primary percentage), for "12 per cent" substitute "10%". 5
(3) In regulation 131 of the Social Security (Contributions) Regulations 2001—
(a) omit "On and after 6th April 2011", and
(b) for "5.85 per cent" substitute "3.85%".
(4) The amendments made by this section come into force on 6 January 2024.

Similar adjustment are made to directors National Insurance for the interim 11.5% rate and then dropping to the 10% from 6th April 2024.

PAYadvice.UK 25/11/2023

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