New 0% Employers NIC from 6 April 2016
As from 6 April 2016 if you employ an apprentice who is under 25 years of age Employers Class 1 NIC is not payable on the first £827 per week that is £43,004 per annum.
To qualify the apprentice must follow an approved UK government statutory apprenticeship framework.
If you would like more information please contact our Payroll Partner, Graeme Sheridan on the details below:
direct dial: 01942 292506