Employer NI exemption for under 21s - on benefits?

Does the exemption only apply to salary or are P11D benefits free of NI for the employer too?

Didn't find your answer?

We employ quite a few under 21's who get cars provided so it could be £1000's difference to us but excuse my ignorance on this finer point.  (I somewhat expect that I'm being hopeful - because there is nowhere on the P11D for the employees date of birth - but thought it worth asking in case I was not just being hopeful!)

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RLI
By lionofludesch
06th Jul 2017 08:14

It's just for Class 1.

Benefits are Class 1A.

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