There are various reductions in Secondary (Employers) NIC which are be particularly useful for small employers and those employing apprentices and young people. It is worth checking that you are taking advantage of these.
- From April 15: there is no Secondary NIC for employees under 21
- From April 16: there is no Secondary NIC for apprentices under 25
- From April 16: Employment Allowance increased to £3,000 (from £2,000)
- From April 15 Employment Allowance is also available to Care and Support employers – see our previous blog about this
