National Insurance Contributions and Statutory Payments Act 2004

1. Introduction

2. Summary

3. Overview of the Act

   1. Liability for National Insurance contributions

   2. Administration of National Insurance contributions and Statutory Sick Pay and Statutory Maternity Pay

   3. Application of the Act to Northern Ireland

4. Background to the Act

   1. Liability for National Insurance contributions

      Recovery of primary National Insurance contributions from employees following payments of security-based earnings.

      1. Current position

      2. Effect of the measure

   2. Agreements and joint electionsemployment-related securities

      1. Current position

      2. Effect of the measure

   3. Administration of National Insurance contributions and Statutory Sick

      Pay and Statutory Maternity Pay

      1. Aligning the periods of notice required for distraint action in England and Wales and application for summary warrant in Scotland to recover contribution debt and aligning distraint procedures in Northern Ireland with those which apply in England and Wales

   4. Recovery of unpaid contributions by distraint in England and Wales

      1. Current position

      2. Effect of the measure

   5. Recovery of unpaid contributions by summary warrant in Scotland

      1. Current position

      2. Effect of the measure

   6. Recovery of unpaid contributions by distraint in Northern Ireland

      1. Current position

      2. Effect of the measure

   7. Powers to combine recovery of contributions with tax

      1. Current position

      2. Effect of the measure

   8. Aligning the powers of Inland Revenue officers to gather information for tax and contributions purposes

      1. Current position

      2. Effect of the measure

   9. Aligning the powers of Inland Revenue officers to inspect records for SSP and SMP purposes

      1. Current position

      2. Effect of the measure

   10. Aligning the compliance regime for SSP and SMP with that which applies to tax and the other statutory payments

       1. Current position

       2. Effect of the measure

5. Commentary on Sections

   1. Employers’ Liability for National Insurance contributions

      1. Section 1 – Payment of Class 1 contributions: Great Britain

      2. Section 3 – Agreements and joint elections: Great Britain

      3. Section 4 – Agreements and joint elections: Northern Ireland

   2. Administration of National Insurance contributions and Statutory Sick

      Pay and Statutory Maternity Pay

      1. Section 5 – Recovery of contributions, etc: Great Britain

      2. Section 6  – Recovery of contributions, etc: Northern Ireland

      3. Section 7 - Class 1, 1A, 1B or 2 contributions: powers to call for documents etc: Great Britain

      4. Section 8 - Class 1, 1A, 1B or 2 contributions: powers to call for documents etc: Northern Ireland

      5. Section 9 - Compliance regime for statutory sick pay and statutory maternity pay: Great Britain

      6. Section 10 - Compliance regime for statutory sick pay and statutory maternity pay: Great Britain

      7. Schedule 1 - Minor and consequential amendments

6. Commencement

7. Hansard References