The following regulations make necessary changes as a result of the reduction in the Class 1 NICs secondary threshold from 6 April 2025:
Income Tax (Pay As You Earn) (Amendment) Regulations SI 2025/294 add references to the Class 1 NICs secondary threshold in various places. This is to require employers to apply the lower of the secondary threshold or lower earnings limit for the purposes of reporting the first relevant payment for seconded expatriate employees.
The Social Security (Contributions) (Amendment No. 2) Regulations SI 2025/321 ensure that Real Time Information (RTI) employers must deliver to HMRC the information specified in Sch 4A (RTI returns) unless the employee’s earnings are below either the lower earnings limit or the secondary threshold whichever is the lesser amount.
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The following regulations make necessary changes as a result of the reduction in the Class 1 NICs secondary threshold from 6 April 2025:
Income Tax (Pay As You Earn) (Amendment) Regulations SI 2025/294 add references to the Class 1 NICs secondary threshold in various places. This is to require employers to apply the lower of the secondary threshold or lower earnings limit for the purposes of reporting the first relevant payment for seconded expatriate employees.
The Social Security (Contributions) (Amendment No. 2) Regulations SI 2025/321 ensure that Real Time Information (RTI) employers must deliver to HMRC the information specified in Sch 4A (RTI returns) unless the employee’s earnings are below either the lower earnings limit or the secondary threshold whichever is the lesser amount.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
