This month HMRC published the draft Social Security Contributions (Limited Liability Partnership) Regulations 2014.
These Regulations apply to any member who is effectively a salaried employee.
The effect of this is that such salaried members will be required to pay Class 1 or Class 1A National Insurance Contributions.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.