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.

Documents

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.

Updates to this page

Published 5 December 2014

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