Employer guide to abolition of employer National Insurance contributions for under 21s
05 December 2014
HMRC have now issued a guidance booklet for employers explaining how the abolition of employer National Insurance contributions for employees under 21 will operate.
The guidance confirms some important details, such as
· the continuation of liability in respect of earnings above the upper secondary threshold
· the new category letters
· continued liability for Class 1A and Class 1B employer contributions.