The abolition of employers’ NI for those under the age of 21 will take effect on 6 April 2015. However, it will be restricted to earnings up to the Upper Earnings Limit (UEL) — or Upper Secondary Threshold (UST), as it is officially known. The UEL and UST for 2015/16 is expected to be £813 a week, or £42,285 a year.
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