Important advice on changes to National Insurance
3 April 2014
From 6 April 2014, members will cease to pay Class 1 NICs on all payments made under Equity contracts or similar contracts. In consequence, there will be no national insurance deducted at source on those contracts and you will instead be responsible for payment of national insurance Class 2s and Class 4s NICs (where applicable). From that date, your employer will also cease to be liable to pay secondary Class 1 NICs on those contracts.
These changes have come about because HMRC have decided, following a consultation with the entertainment industry, to recommend the repeal of the previous regulations.
Those of you who are not yet registered to pay Class 2 NICs will therefore need to register except in the minority of cases where members are working to PAYE contracts.
The steps you will need to take to register for Class 2 NICs are straightforward but you will need to ensure that you take these steps promptly to avoid possible penalties from HMRC and to protect your national insurance record.
Find out how to register for Class 2 NICs
You will need to be a member of Equity who can log into the website to view this document. If you are having trouble logging into the site, contact the Equity membership department on firstname.lastname@example.org or call 020 7670 0267.
You can ring the Advice and Rights Helpline for Equity members on Mondays and Thursdays between 10am - 1pm and 2pm - 5pm on 020 7670 0223.
For specific National Insurance enquiries you can also email email@example.com