From 6 April 2015 every employer with employees under the age of 21 will no longer be required to pay Class 1 secondary (employer's) National Insurance Contributions on earnings up to the upper earning limit for those employees.

These changes will require the introduction of seven new NIC table letters and a new NIC threshold. PSC's systems will cope with this significant change seamlessly through internal software changes using the employee's birth date along with a number of other factors to correctly record, calculate and notify HMRC the exemptions that are in place.