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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.
30 Oct 2018
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget