Employer national insurance contributions for workers aged under 21 abolished
Implementation date: 6 April 2015
In Autumn statement 2013 the Chancellor of the Exchequer announced that employer national insurance contributions for workers aged under 21 who earn up to the upper secondary threshold are abolished from April 2015. The aim is to encourage youth employment and boost economic development. The new measure is introduced in the Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015.