HMRC have abolished employers National Insurance contributions for employees aged between 16 and 21. From 6th April 2015

The Employment Allowance was introduced in April 2014 for employers who pay Employers NIC. It is an allowance which negates the need to pay Employers NIC until the full amount has been claimed.

If you have employees you will want to know how much more you can pay your employees before you have to pay employer National Insurance Contributions. HMRC have announced the thresholds for 2015-16 which will apply from 6 April 2015.