National Insurance – no employers NI for employees under 21 from 6 April 2015

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From 6 April 2015 employers will no longer be required to pay Employers National Insurance on earnings paid up to the upper earnings limit to any employee under the age of 21. This limit currently stands at £41,450 per year.   It is not yet clear how this will interact with age discrimination law which prevents selection of employees based on age.

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