National Insurance Contributions 2021/22

National Insurance Contributions 2021/22 covers all classes of UK National Insurance contributions, explaining where a liability arises under each class and how to calculate that liability, as well as describing the associated administrative requirements. It also considers international issues for British citizens working abroad and foreign nationals working in the UK.

This new edition has been updated to cover:

- The rates and allowances applying for 2021/22
- Changes introduced by the National Insurance Contributions Bill 2021
- Extension to the off-payroll working rules
- Zero-rate of secondary contributions for employers of veterans for the first year of their first civilian employment since leaving the armed forces
- New rules for employers in Freeport tax zones coming into effect from April 2022
- International landscape after Brexit and new rules applying from 1 January 2021

This accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.