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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.
23 Apr 2024
The government has been accused of confusing small firms before new import rules on plant and food products are introduced, according to the Federation of Small Businesses (FSB).
A look at the issues plaguing HMRC and giving taxpayers headaches.
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