Detailed proposal Operative This measure will take effect from 6 April 2015. Current law Section 6(1) of the Social Security Contributions and Benefits Act and the Northern Ireland equivalent makes employers liable to Class 1 secondary NICs on all earnings paid to employees over the age of 16 provided the earnings exceed the secondary threshold which is currently £148 per week.
Proposed revisions
Under proposals and subject to earnings up to the UEL, employers who employ or engage
employees under the age of 21 at or after 6 April 2015 will not be required to pay employer
NICs on the earnings they pay to those employees. The UEL in 2015-16 is expected to be
£813 per week (annual equivalent £42,285).