Employers NIC break for younger staff

With effect from 6 April 2015 employers will no longer have to pay class 1 secondary (employers) National Insurance Contributions for employees aged under 21.

A zero rate will apply up to a new Upper Secondary Threshold (UST).  For 2015/16 this is the same as the Upper Earnings Limit (UEL) but there is no statutory link so they might not be the same in future years.