Policy paper

Amendments to the National Insurance Contributions Bill 2013

These documents detail changes to the National Insurance Contributions Bill for 2013.

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

Documents

Partnerships Review - Class 4 contributions (AIFMs) and limited liability partnerships (salaried members)

MS Word Document, 88.5 KB

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National Insurance Contributions Bill 2013 Commentary on Amendments

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Abolition of employers National Insurance contributions for the under 21s

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Details

These documents provide further information on -

• Partnerships Review - Class 4 contributions (AIFMs) and limited liability partnerships (salaried members)
• A commentary on amendments

Abolition of employers National Insurance contributions for the under 21s.

This document examines the abolition of employer Class 1 secondary National Insurance Contributions (NICs) for employees under the age of 21 earning up to the Upper Earnings Limit (UEL). The policy complements other government policies that seek to encourage youth employment and boost economic development.

Under proposals and subject to earnings up to the UEL, employers who employ or engage employees under the age of 21 at or after 6 April 2015 will not be required to pay employer NICs on the earnings they pay to those employees. The UEL in 2015 to 16 is expected to be £813 per week (annual equivalent £42,285).

Published 5 December 2013