Freeport and Investment Zone Employer NI Relief
Freeport and Investment Zone employers pay 0% NI on pay up to £25,000 for eligible staff for 36 months. Conditions, examples, the 60% test and records.
Exemptions and reliefs
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Employer NI for Apprentices (2026/27): Category H
No employer NI on apprentice pay up to £50,270 if they are under 25 and on an approved apprenticeship. See category H rules, examples and the levy link.
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Employer NI Veterans Relief (2026/27): Category V
Employers pay 0% NI on pay up to £50,270 for veterans in their first year of civilian work. Who qualifies, the proof you need and the saving.
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Employer NI for Under 21s (2026/27): 0% to £50,270
Employers pay 0% NI on pay up to £50,270 for employees under 21 in 2026/27. See category M, examples, the 21st birthday and the cost of the change.
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Employer NI Exemptions and Reliefs 2026/27
Every employer NI relief in 2026/27: under-21s, apprentices, veterans, Freeports, Employment Allowance and exempt payments. See who qualifies and savings.