Tuesday, 24th April 2018

Abolition of employers NIC payments to employees under the age of 21

The measure

The government have announced that from 6 April 2015 every employer with employees under the age of 21 will no longer be required to pay Employers Class 1 National Insurance Contributions on those earnings up to the upper earnings limit.


The removal of employers Class 1 NIC’s on an employee’s salary up the age of 21 aims to encourage youth employment and boost economic development.


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