New NI Rules for Entertainers

HMRC have updated their position in relation to the liability of entertainers to pay National Insurance Contributions (‘NICs’) with effect from 6 April 2014.

Subject to the proposed changes being approved by Parliament, from 6 April 2014, entertainers will no longer be included in the provisions for Class 1 NIC.

Where there is no Class 1 NIC, the earnings will be self-employed earnings and subject to Class 2 NICs and Class 4 NICs.

http://www.hmrc.gov.uk/briefs/national-insurance/brief3513.htm

National Insurance Entertainers | Bambridge Accountants

http://www.bambridgeaccountants.co.uk/actor-tax