Abolition of National Insurance contributions for under 21s

30 June 2014

HMRC have published a developer brief and some calculation examples regarding the abolition of National Insurance contributions for under 21s, which takes effect from 6th April 2015.

HMRC explain that the brief and examples have been issued:

“to provide an overview of how the calculations will work and describe how to deal with certain situations in the payroll. Therefore to aid clarity the calculation method does not show all the steps used in the NI Guidance for Software Developers specification. An updated version of the NI Guidance for Software Developers specification with detailed calculation examples and test data is planned for September 2014.”