National Insurance Contributions and Statutory Payments Act 2004

National Insurance Contributions and Statutory Payments Act 2004^[a]
Act of Parliament
	Parliament of the United Kingdom
Long title	An Act to make provision relating to the payment and administration of national insurance contributions and the provision of information in connection with the payment of statutory sick pay and statutory maternity pay, and for connected purposes.
Citation	2004 c. 3
Territorial extent	England and Wales; Scotland; Northern Ireland;
Dates
Royal assent	13 May 2004
Commencement	1 September 2004; 1 January 2005; 6 April 2005;
Other legislation
Amends	Taxes Management Act 1970; Social Security Contributions and Benefits Act 1992; Social Security Administration Act 1992; Social Security Contributions and Benefits (Northern Ireland) Act 1992; Social Security Administration (Northern Ireland) Act 1992; Social Security Contributions (Transfer of Functions, etc.) Act 1999; Welfare Reform and Pensions Act 1999; Child Support, Pensions and Social Security Act 2000; Child Support, Pensions and Social Security Act (Northern Ireland) 2000;
Amended by	Social Security Contributions and Benefits (Northern Ireland) Act 1992;
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended
Text of the National Insurance Contributions and Statutory Payments Act 2004 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The National Insurance Contributions and Statutory Payments Act 2004 (c. 3) is an act of the Parliament of the United Kingdom.

Provisions

The act replaced the existing criminal enforcement system with a civil enforcement system.^[1]

The act allowed employees to pay their employers' national insurance contributions arising from restricted and convertible shares or securities, after an agreement is made between the employee and the employer.^[2]

Notes

↑ Section 15.
↑ Section 14. Sections 1, 3, 5, 7 and 9 extend only to England and Wales and Scotland, sections 2, 4, 6, 8 and 10 extend only to Northern Ireland, and an amendment, repeal or revocation contained in Schedule 1 or 2 has the same extent as the enactment or instrument to which it relates.
↑ Section 13. The National Insurance Contributions and Statutory Payments Act 2004 (Commencement) Order 2004 (SI 2004/1943).

References

Halsbury's Statutes,

↑ "Yesterday in parliament". The Guardian. 7 January 2004. Retrieved 26 February 2026.
↑ "The National Insurance Contributions and Statutory Payments Act 2004". cms-lawnow.com. 11 June 2004. Retrieved 26 February 2026.

External links

Text of the National Insurance Contributions and Statutory Payments Act 2004 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
Text of the National Insurance Contributions and Statutory Payments Act 2004 as originally enacted or made within the United Kingdom, from legislation.gov.uk.
Explanatory notes to the National Insurance Contributions and Statutory Payments Act 2004.

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[1] Section 15.

[2] Section 14. Sections 1, 3, 5, 7 and 9 extend only to England and Wales and Scotland, sections 2, 4, 6, 8 and 10 extend only to Northern Ireland, and an amendment, repeal or revocation contained in Schedule 1 or 2 has the same extent as the enactment or instrument to which it relates.

[3] Section 13. The National Insurance Contributions and Statutory Payments Act 2004 (Commencement) Order 2004 (SI 2004/1943).

[4] "Yesterday in parliament". The Guardian. 7 January 2004. Retrieved 26 February 2026.

[5] "The National Insurance Contributions and Statutory Payments Act 2004". cms-lawnow.com. 11 June 2004. Retrieved 26 February 2026.

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