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Employees under 21

Just a reminder that from 6 April 2015, employers no longer need to pay employer’s NIC for employees under 21.  They will need to use new category letters.  The new rate will be 0% up to the upper secondary threshold (equivalent to the upper earnings limit from 6 April 2015), although above this threshold NICs at the usual rate will be payable.

Employers submitting information on employees over 16 but under 21 will need to use a new rate of seven NIC category letters, which are set out in the recent Employer Bulletin although three of them related to ‘contracted-out’ so will only be valid for 2015/16.



Date: 29th October, 2014
Author: Cathy Corns


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