From the age of 16, employees must pay Class 1 NIC (if sufficient earnings).
Employers are responsible for paying Class 1 NIC according to the table below.
Employer NIC is decreased from 13.8 percent to 0 percent for employees under the age of 21 and apprentices under the age of 25 up to the Upper Secondary Threshold of £967 per week. Veterans in their first 12 months of employment are also eligible.
When employees attain the age of ‘State Pension age,’ they are no longer eligible for Class 1 NIC. The employer’s contribution is still being made.