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.