No employer NICs for employees under 21
08 April 2015
A reminder that employers are now able to benefit from the abolition of employer National Insurance contributions for under 21s.
From 6 April 2015 employer National Insurance contributions for employees under the age of 21 are no longer payable on earnings up to the Upper Secondary Threshold.
GOV.UK has an employer guide and also calculation examples (using the rates that apply for the 2015 to 2016 tax year).
Follow the link below to read a short CIPP article which provides further details of the abolition.
