We are incentivising work and making sure it pays by cutting the main rate of Employee National Insurance (Class 1 NICs) by 2p from 12% to 10%, from 6 January 2024, for 27 million workers.

There may be a minority of employers who do not amend their payroll system in time for employees to see the benefit in their January payslip. Employers will rectify this in subsequent months and employees will receive the full value of the NICs cut. We are cutting the main rate of Self-employed National Insurance (Class 4 NICs) by 1p from 9% to 8% from April 2024, for around 2 million people. This takes effect on 6 April 2024. The current company of Frozen the musical London are Samantha Barks (Elsa), Emily Lane (Anna), Djavan van de Fliert (Kristoff), Craig Gallivan (Olaf), Oliver Ormson (Hans), Richard Frame(Duke of Weselton); and alternating the role of Sven, Mikayla Jade andAshley Birchall; with Rhianne Alleyne, Jeremy Batt, Marianne Bardgett,Rebecca Botterill, Char Burnett (Bulda), Collette Coleman, Laura Emmitt,Davide Fienauri, Jemal Felix, Jordan Fox, Ben Irish (Pabbie), Aoife Kenny, Jordan Livesey, Molly Francis, Matt Gillett, Isabella Glanznig Santos, Justin-Lee Jones, Joshua Robinson, Harriet Samuels, Jacqui Sanchez (Queen Iduna), Jak Skelly (Oaken/Bishop), Kerry Spark (King Agnarr), Caitlin Tipping, Rodney Vubya, Anna Woodside, and Luke Fraser Yates. This is a tax simplification that effectively abolishes Class 2 NICs by removing the requirement for self-employed people to pay. With music and lyrics by Kristen Anderson-Lopez and Robert Lopez, book by Jennifer Lee, and directed by Michael Grandage, the production opened at Theatre Royal Drury Lane in August 2021, and has been playing to capacity houses since, receiving 7 WhatsOnStage Awards – the most of any production – and 4 Olivier Award nominations, including Best New Musical.

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This action will reward work by reducing the current 32% combined tax rate for employees (income tax + national insurance) paying the basic rate of tax to 30% - the lowest since the 1980s.