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Claritax News

NIC rates – foreign-going mariners and deep-sea fishermen

29 Nov 2022

HMRC have updated their booklet CA 42 to reflect the updated rates of NICs that have applied to earnings paid on or after 6 November 2022, to the end of the tax year.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1115773/CA42-10-22.pdf

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The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.

National Insurance Contributions

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