The Government have finalised changes to the National Insurance status of entertainers.

Her Majesty's Government have announced that payments to entertainers (people employed as actors, singers, musicians or any similar performing capacity) will no longer be subject to Class 1 National Insurance (NI).

From 6th April 2014, entertainers will no longer pay Class 1 National Insurance contributions and will instead be categorised as self-employed for National Insurance purposes.

Please see the following links for further information:

Legislation repealing the regulations can be found here:

http://www.legislation.gov.uk/uksi/2014/635/made

HM Revenue & Customs' Brief, which deals with the position in relation to contracts entered into prior to 6 April can be found here:

http://www.hmrc.gov.uk/briefs/national-insurance/brief3513.htm