Class 2 & Class 4 National Insurance Consultation
Consultation on abolishing Class 2 National Insurance and introducing a contributory benefit test to Class 4 National Insurance for the self-employed.
In the 2015 Summer Budget the government confirmed that it planned to abolish Class 2 National Insurance contributions (NICs) and reform Class 4 NICs to introduce a new contributory benefit test.
This consultation explores how a reformed self-employed NICs system could confer benefit entitlement and the policy choices that the government will consider in designing the new contributory benefit tests.
The government is seeking views from self-employed people, agents who act on the behalf of self-employed people and bodies that represent self-employed people. The government particularly welcomes responses from those who pay a special rate of Class 2 – Share Fishermen and Volunteer Development Workers – and other special groups such as Examiners and Ministers of Religion.
The deadline for responses is Wednesday 24th February 2016. When responding, please state whether you are doing so as an individual or on behalf of an organisation. The government is open to meeting with stakeholder groups during the consultation period.
Access via the link below.
The consultation closes at 11.45pm 24th February 2016
C/o Personal Tax team
1 Horse Guards Road
Published January 2016