From the 6th April 2015 every employer with employees under the age of 21 will no longer be required to pay Class 1 secondary National Insurance contributions on earnings up to the upper earning limit.
Release Date: 19th March 2015
Reason for the Change
This change is due to the HM Revenue and Customs abolition of employers National Insurance contributions for the under 21s.
All People System customers with employees under the age of 21.
From the 6th April 2015 Employer’s National Insurance Contributions will not be calculated on Rota for Employee’s under the age of 21. The National Insurance calculation for Employee’s over the age of 21 will remain the same. The system will use the rota end date to determine the age of the employee for the NI calculation.
This change will be reflected at all Levels of the Analysis Page i.e. By Location, By Division.
Fig 1 - National Insurance on The Rota Analysis Page