In the tax year beginning April 6th 2014. HMRC are giving UK employers a help. This is in the form of an Employers NI. In that tax year the first £2000 of Employers NI will be waived.
For those of you that use Sturgess and Co for payroll this will be automatically calculated and reflected in the quarterly P30.
Do bear in mind that employees NI is not waived, so before you get carried away and put a higher amount through PAYE!
However you should be paying employees the minumum wage which equates roughly to £13,500 a year. On this example a saving of £765.12 Employers NI will be made each employee. Total tax and NI due £1363.28 per employee if standard tax code.
please refer to: