Employment tax updates: February 2015

The latest developments in employment taxes by our expert David Heaton NIC relief for apprenticeships, SAYE bonuses redefined, PAYE and travel expense schemes and RTI compliance simplification

NICs: apprenticeships relief

In the Autumn Statement, the Chancellor announced a new relief from national insurance contributions for employers of apprentices. A 0% rate of secondary NICs for those under the age of 21 from 6 April 2015 was created by the National Insurance Contributions Act (NICA) 2014. The 0% rate is to be extended, albeit only from 6 April 2016, to anyone employing and paying an apprentice.

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NICs: apprenticeships relief

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