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Abolition of employer's NI apprentices under 25


Payroll - Utilities - PAYE/NI/Stat. Payments

The NI ER's tab - which displays the employer's NI rates and thresholds - includes a column for NI category letter H in the 2016-17 tax year. The new Apprentices Upper Secondary Threshold is the same level as the Upper Earnings Limit and Upper Secondary Threshold. The payroll calculation automatically calculates the reduced employer's NI for the relevant employees.

New NI Category Letter H The NI category letter H is displayed in the 2016-17 tax year. This affects:

  • Payroll - Processing (NI Code list)

  • Payroll - Processing - To-Date

  • Payroll - Utilities - Adjust NI.

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