Abolition of employers National Insurance contributions for the under 21s
PDF, 29.7KB, 3 pages
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.
5 December 2013
HM Revenue & Customs
Autumn Statement 2013: HM Revenue and Customs for tax advisers
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