Policy paper

Abolition of employers National Insurance contributions for the under 21s

Abolition of employers National Insurance contributions for the under 21s

• From: HM Revenue & Customs
• Published: 5 December 2013

Documents

Abolition of employers National Insurance contributions for the under 21s

PDF, 29.7 KB, 3 pages

Details

This Tax Information and Impact Note describes that from 6 April 2015 every employer with employees under the age of 21 will no longer be required to pay Class 1 secondary National Insurance contributions on earnings up to the upper earning limit.

Published 5 December 2013