With less than a month to go before changes to National Insurance (NI) come into force, it seems that many people working in the entertainment industry have been asking the same two questions: am I affected and, if so, is there anything that I can or should do?
Before we address these questions, let’s get an overview of the legislation.
Dual status
Under the current system, those working in film, TV, theatre, radio and commercial production are treated as employed for NI purposes and self-employed for income tax purposes. This enables low-income earners to qualify for state benefits such as Jobseeker’s Allowance (JSA), which can offer vital income when between roles.