Employers NI – Under 21s

Friday 27th March 2015

With effect from 6 April 2015 every employer with employees under the age of 21 will no longer pay Class 1 secondary National Insurance contributions on earnings up to the upper earnings limit (£815 per week).

If you operate your own payroll and have employees under 21 please ensure the correct NI category letter is used to reflect these changes.

Search The News