Abolition of employers National Insurance contributions for the under 21s

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.

Click on PDF for information from HMRC


Abolition of NIC for under 21’s

Link – https://www.gov.uk/government/publications/abolition-of-employers-national-insurance-contributions-for-the-under-21s

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