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Entitlement to contribution-based benefits for employees retained for earnings between £118.01 and £166 per week.
The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week.
In a change to the government's previous plans, Class 2 NICs are no longer set to be abolished from April 2019.
28 Mar 2024
Up to eight million UK jobs are at risk from the rise of artificial intelligence (AI), according to a report by the Institute for Public Policy Research (IPPR).
27 Mar 2024
The introduction of the UK's National Minimum Wage (NMW) in 1999 is the single most successful economic policy in a generation, according to the Resolution Foundation.
26 Mar 2024
The productivity and efficiency of SMEs is suffering as a result of poor HMRC services, according to members of the Association of Chartered Certified Accountants (ACCA).
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