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TAX RAID

Spring Budget 2017 – Hammond targets millions of self-employed workers with £145m raid by increasing National Insurance

The Chancellor announced a 2 per cent rise in National Insurance contributions for self-employed workers in today's budget

MILLIONS of self-employed workers are facing a tax hike after an increase in National Insurance was announced in the spring Budget.

Chancellor Philip Hammond's announcement starts the process to bring the tax rate in line with employed workers - adding an average of 60p per week to a self-employed person's tax bill.

 Changes to National Insurance for the self-employed could add 3 per cent more per year to tax bills
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Changes to National Insurance for the self-employed could add 3 per cent more per year to tax billsCredit: Alamy

The Chancellor said the current situation, which sees self-employed workers pay lower national insurance rates, "undermines the fairness of our tax system".

He said: "People should have choices about how they work, but those choices should not be driven primarily by difference in tax treatment.

"The employed and the self-employed use public services in the same way but the lower National Insurance contributions from the self-employed will cost the public £5billion this year alone.

"This is not fair to employees."

The proposed rise is from nine to 10 per cent in 2018, and 11 per cent in 2019 - adding to 2 per cent to tax bill for the self-employed.

The number of self-employed has soared by a fifth since 2010, to nearly five million.

At the moment, self-employed workers pay two types of National Insurance. The first one is Class 2 (at £2.80 a week for the tax year 2016 to 2017) which is being abolished next year.

The second is Class 4 - which is currently set at 9 per cent on profits between £8,060 and £43,00 and then 2 per cent on profits over £43,000.

The changes today mean that anyone paying Class 4 will pay 10 per cent in April 2018 and 11 per cent after April 2019.

There is no change to the current National Insurance payments for workers who are paid via PAYE.  More details about how much you .

 

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It's not all bad news for workers - whether they are self-employed or working for a business -  with changes to the personal allowance due to come into force for the 2017-18 tax year.

The amount workers earn before paying tax is due to rise by £500 a year to £11,500.

Once employees earn over this amount they pay 20 per cent tax until income reaches the 40 per cent tax band.

This is currently anything above £43,000 - but it is set to rise to £45,000 from April 6 this year.

For someone earning £35,000 a year this means the amount of income tax paid each year will fall from £2,800 to £2,700.

While those earning £50,000 a year will see the amount fall more - down from £9,200 a year to £8,700.

The Government has previously said the the amount employees can earn before paying tax would rise to £12,500 by the end of Parliament in 2020.

Key points from the Spring Budget

Here are the Chancellor's proposed changes

  • SOCIAL CARE

An extra 2bn funding for social care and the NHS has been pledged over the next three years

  • NATIONAL INSURANCE

Millions of self-employed workers will see their National Insurance bill rise from 9% to 11% over the next two years

  • CHILDCARE

Tax free childcare to save families up to £2,000 a year as entitlement for three and four-year-olds is doubled

  • BOOZE AND FAGS

Duties on alcohol to rise with inflation and tobacco to increase at 2% above inflation

  • WAGES

Living Wage to increase by 30p an hour from £7.20 to £7.50

  • BUSINESS RATES

Tax break of £1,000 for pubs and a £300million discretionary fund for councils to help struggling businesses

  • SUGAR TAX

Chancellor announces levy of 8p to a can of Coca-Cola and 24p for a litre of sugary drinks



Follow the announcements live with Sun Online's live Spring Budget blog