Guidance

Employer National Insurance contributions for under 21s

Find out about the abolition of National Insurance contributions that apply from 6 April 2015 for employees between the ages of 16 and 21.

• From: HM Revenue & Customs
• Published: 5 December 2014

Documents

Abolition of employer National Insurance contributions for under 21s: employer guide

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Abolition of employer National Insurance contributions for under 21s: examples

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Details

Employer National Insurance contributions for employees under the age of 21 will no longer be payable on earnings up to the Upper Secondary Threshold.

Published 5 December 2014