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Abolition of employers NIC for younger employees and apprentices

By Richard Morrell, Dec 6 2014 11:28AM

From 6th April 2015 employers will not need to pay employers NIC for employees/apprentices under 21 years old who earn less than the upper earnings limit (currently £805pw).

In the Autumn Statement the chancellor announced that from 6th April 2016 this exemption will be extended to include employees/apprentices under the age of 25.

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