Good News in respect of employing Young Workers
For the tax year 2015/2016 Employers who employ workers who are under 21 will have no Employers National to pay for earnings up to £813 per week (the Upper Earnings Limit UEL). This change comes into effect from 6th April 2015.
Currently employers have to pay employers national insurance for all over 16’s where weekly earnings exceed £153 per week.
The move should encourage employers to recruit workers between the ages of 16 and 21.