April 2016 sees the introduction of the National Living Wage

Earlier this year the Government announced the introduction of a new wage threshold for employees over the age of 25 years.

The introduction of the National Living Wage will be compulsory with effect from April 2016.


From April 2016, the national Living Wage will be set at £7.20 per hour for employees aged 25 or older which is an increase of 50p per hour from the current hourly rate of £6.70.  The National Minimum Wage rates apply for employees under the age of 25.

The Government is working towards raising the National Living Wage to a rate of £9.00 per hour by 2020.

Employers Class 1 NIC for Apprentices under 25 to be abolished

With effect from 6 April 2016, you may be interested to learn that you may no longer have to pay employer  Class 1 NICs for apprentices under the age of 25.

Currently employer Class 1 NICs are due for all employees aged 21 or over.


For the tax year 2016-17 it is proposed that the new NI category H will be used for apprentices who in addition to being under 25 are:

• working towards a Government recognised apprenticeship in the UK which follows a government approved framework/standard


• have a written agreement (between employer, apprentice and training provider), giving the government recognised apprentice framework or standard, with a start and expected completion date.

Employers NIC will be at a rate of 0% up to the new Apprentice Upper Secondary Threshold, which will be aligned with the Upper Secondary Threshold for the tax year beginning 6 April 2016.  Earnings above the Apprentice Upper Secondary Threshold (for 2015-16 £3,532 per month) will be at the full rate of 13.8%.

This does not affect the calculation of primary Class 1 NICs deducted from apprentices.

For more information see the HMRC website

AFH Payroll Proudly supports the Chalvington Group’s Fourth Annual Grand Charity Dinner

We are pleased to be involved with the Chalvington Group’s fundraising efforts which this year go to local charity Furniture Now!

AFH Payroll is a sponsor of the event which has sold out for this year, and takes place on 28th November at the Grand Hotel in Eastbourne.

To find out more about the Chalvington Groups charitable fundraising this year see: http://www.chalvingtongroup.com/charity/

To find out more about Furniture Now! see: furniturenow.org.uk

AFH Payroll supports Eastbourne Youth Radio 2015

Eastbourne Youth Radio

Eastbourne Youth Radio is a project involving many of the schools in Eastbourne each year organised by the Eastbourne Education Business Partnership.

We have been a sponsor for a number of years and this year we are very pleased that we were able to support Stafford Junior School.

It is always a pleasure to support a school that involves many pupils to produce a varied and interesting program.

To find out more about Eastbourne Youth Radio or to listen online go to: http://eyr.org.uk where the recordings of the 2015 project should be available from early December 2015.