The Small Business, Enterprise and Employment Act 2015 (Commencement No.1) Regulations 2015 increase the penalty imposed on employers that fail to pay employees the national minimum wage to a maximum of £20,000 per worker.
The Regulations increase the lower and upper earnings limits for primary Class 1 national insurance contributions and the primary and secondary thresholds for primary and secondary Class 1 national insurance contributions and introduce the upper secondary threshold which is the level of earnings above which Class 1 national insurance contributions become payable for employees under the age of 21.
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