Abolition of employers National Insurance Contributions for the under 21s
HMRC has stated that, from 6 April 2015 every employer with employees under the age of 21 will no longer be required to pay employer’s National Insurance Contributions on earnings up to the upper earning limit, for those employees.
In 2015-16 the upper earnings limit is expected to be £813 per week (annual equivalent £42,285).
Date: 8th January, 2014
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