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14 July 2015 / Linda Pullan
Issue: 4509 / Categories: Comment & Analysis , Business , Employees , Income Tax

Latest revisions of the NI regime for employees and employers


  • Contracted out National Insurance is completely abolished from 6 April 2016 and liabilities will rise.
  • Do employers or their agents know the scheme contracted out number for entry on RTI full payment submissions?
  • From 6 April 2014 many employers have been entitled to the £2 000 employment allowance.
  • Limited abolition of employer’s National Insurance for employees aged under 21 from 6 April 2015.
  • From 6 April 2016 there will be a new National Insurance exemption for apprentices.

National Insurance has undergone a series of changes in recent years and this has kept employers on their toes.

The abolition of contracting out for money purchase pensions on 6 April 2012 has meant that National Insurance categories F G and S are no longer used.


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