From the 6 April 2015, employers will not have to pay the employers Class 1 secondary National Insurance contributions (NICs) for employees under the age of 21. The rate will be 0% for these employees up to the equivalent of the new ‘Upper Secondary Threshold’ (UST). New category letters will be introduced in April 2015 to help support this change. It is therefore important that you make sure you hold the correct date of birth for employees. More information will be sent our nearer the time. Look at our e-learning Becoming an Employer for more information on employing staff.