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HMRC consultation on NI has now finished

22 August 2013

The HM Revenue & Customs (HMRC) public consultation on the national insurance status of ‘entertainers’ closed on 6 August. 

In national insurance legislation ‘entertainers’ are defined as persons employed as actors, singers, musicians or in any similar performing capacity. HMRC was consulting on what class of national insurance contributions (NICs) entertainers should pay and it is recommending that entertainers should no longer be categorised as ‘employed earners’ with a liability to pay Class 1 NICs.   

Thousands of Equity members responded to this proposed change and the HMRC has thanked them for their feedback in a letter to Equity General Secretary Christine Payne.

Equity is extremely concerned that if as a result of this consultation HMRC says to employers that they are no longer required to deduct and pay Class 1 national insurance in respect of the salaries paid to entertainers, Equity’s members’ Universal Credit entitlement will be significantly reduced.

Equity has now published its full response.

The HMRC has said that it will release a formal summary of the responses later this year.

Read further background on this issue.

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