With effect from April 2015, businesses will not have to pay Employer’s National Insurance for employees who are under 21 years of age and who earn less than the upper earnings limit (which for 2015-2016 is £815 per week or £3532 per month).

Any earnings over this amount will be subject to employers NI at the standard rate (13.8%).

Employees will continue to pay National Insurance as before.

If you have any questions regarding this, please contact us.