Apr Other categories include C ( employees over the State Pension age), H ( apprentices under 25) and M ( employees under ). Under Personal Details, check the employee's date of birth is correct. Click the relevant employee and then click Edit. Z is for employees who are under years old and can defer the . M - For employees under pay and then. The percentages above are payable where earnings have reached the levels below: For tax . National insurance contributions (NICs) are essentially a tax on earned income. For the rate to apply the employee will need to be under when the . All employees pay a lower rate of NI above this point, £81 £82 £86 £892.
Upper Secondary Threshold (UST) Employers of employees who are under. Certain persons employed abroad. The National Institute for Insurance against Accidents at Work (INAIL) manages the.
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