SI 2021/157 The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021

Published on: 16 February 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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