Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 come into force

Implementation date: 6 April 2015

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. From 6 April 2015, employer secondary national insurance contributions are abolished for employees under 21 for earnings below the upper secondary threshold.