The HMRC Software Support Team (SDST) have issued the National Insurance Contributions guidance for software developers.
6th April 2022 – 5th July 2022
Originally issued in January 2022 and intended to be applicable for the full tax year, NI plans changed by announcement at the governments Spring Statement 2022.
This first version now relates to the operation of National Insurance from 6th April 2022 through to the 5th July 2022.
6th July 2022 – 5th April 2023
As a result of the Spring Statement 2022, an increase to the Primary Threshold was announced as being implemented from 6th July 2022.
This version includes the uplift of the Primary Threshold which applied from 6th July 2022.
Updated EB5 for 2021/2022 (Veterans)
HMRC has also issued an updated 2021-22 EB5 which includes NICs category V and the Veterans Upper Secondary Threshold (VUST) for the NICs Holiday for Employers of Veterans.
This facilitates the calculation of relevant 2021-22 NICs which can be reported retrospectively from 6th April 2022.
PAYadvice.UK 17/11/2021 updated 30/3/2022