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Change to artists' National Insurance regulations

The IPA has responded to HMRC’s consultation paper “National Insurance and Self-Employed Entertainers” of May 2013, giving its support to the proposal to repeal the 1998/2003 legislation that treated certain artists as employees for NIC purposes.


This would return all entertainers to the usual NIC class 2 and 4 status of the self employed, with the following benefits:

  • It would greatly simplify the current confused situation and bring clarity and certainty to all parties involved.
  • It would bring consistency to the self employed’s NIC and PAYE status.
  • It would reduce the administration burden on the employing agency (and HMRC).
  • It would make the employment of the entertainer financially more acceptable.

Says Alex Hunter, Finance Director, IPA: "While there is obvious benefit to the entertainers, this proposal is particularly welcome to our industry for which this regulation has been a significant problem, not only in getting clarification from HMRC and professional advisors, but also in the administration of payrolls - and managing artists who have taken out their frustration with the NIC rules on the agency that applies them! All being well, this repeal will be included in the 2014 Finance Bill next year. Until then the present regulations apply, of course."

Last updated 24/06/2013

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