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New National Insurance contribution letters

April 2nd, 2015

Please be aware that if you do your own payroll, you may need to change an employee’s NI contribution letter, as well as changing everyone’s PAYE code as necessary as from 6 April 2015. There is a change to employer’s National Insurance on employees aged under 21.

https://www.gov.uk/government/publications/employer-national-insurance-contributions-for-under-21s/abolition-of-employer-national-insurance-contributions-for-under-21s-employer-guide

The most common NI contribution letter for an employee aged under 21 will be M, but please read the guidance above.

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