NO EMPLOYER NICs FOR THE UNDER 21s AND APPRENTICES As previously announced, from April 2015 employers NIC for those under the age of 21 will be abolished. This exemption will not apply to those earning more than the Upper Earnings Limit (UEL), Employers NIC will be charged as normal beyond this limit. In addition, to encourage apprenticeships there will be no employers NIC payable in respect of wages paid to apprentices under the age of 25 from 6 April 2015.
Posted on: Fri, 12 Dec 2014 08:00:01 +0000
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