From 6 April 2014, every business, charity and community amateur sports club will be entitled to an annual "employment allowance" of £2,000 to reduce their liability for class 1 (NOT Class 1a) secondary employer's National Insurance Contributions (NICs). The allowance is NOT available to domestic employers (i.e. employment of nannies, gardeners, cleaners etc.) Associated employers and employers with more than 1 scheme, irrespective of the number of schemes, will only be entitled to 1 allowance and will need to nominate the PAYE scheme to receive the allowance.
From April 2015 the Government is to abolish Employer NIC for those under the age of 21 , with the exception of those employees earning more than the Upper Earnings Limit (UEL) which is £42,285pa or £813pw in 2015/2016. The employee will need to be under the age of 21 at the start of the tax year.