HMRC has published a new policy paper on plans to align the primary and secondary National Insurance contributons thresholds.

Alignment will mean that employers no longer have to be mindful of two separate thresholds when understanding at what level of earnings NICs begins to be paid. This measure will have effect for primary and secondary Class 1 NICs accruing on or after 6 April 2017. the Government anticipates that this measure will have a positive impact on administrative burdens for employers