Scottish Business Owner
- From the 6 April 2015, employers will not have to pay the employers Class 1 secondary National Insurance contributions (NICs) for employees under the age of 21. The rate will be 0% for these employees up to the equivalent of the new ‘Upper Secondary Threshold’ (UST).
- New category letters will be introduced in April 2015 to help support this change.
- It is therefore important that you make sure you hold the correct date of birth for employees.
- More information will be sent our nearer the time.
- Look at our e-learning Becoming an Employer for more information on employing staff.