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Entitlement to contribution-based benefits for employees retained for earnings between £118.01 and £166 per week.
The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week.
In a change to the government's previous plans, Class 2 NICs are no longer set to be abolished from April 2019.
Business price pressures persist despite the UK's inflation rate falling to its lowest level since September 2021.
18 Apr 2024
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