Summary
3.The Act (and supporting secondary legislation) contains measures regarding National Insurance contributions on securities-based remuneration.
4.The Act also provides for alignment of the administration of National Insurance contributions and statutory payments with the regime for administering tax – in particular, with regard to:
	the procedures for recovering National Insurance contribution debt;
	the powers to inspect records and obtain information in order to monitor compliance; and
	replacing criminal offences with civil penalties for non-compliance with Statutory Sick Pay (SSP) or Statutory Maternity Pay (SMP) provisions.