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Family Friendly Changes This is brand new legislation which will apply to parents with babies due to be born/placed for adoption on or after 5th April 2015.

Eligible parents will have the flexibility to share statutory leave and statutory pay in the child’s first year.

If you are one of the 2,500 private sector employers who offer a salary related pension scheme, your employees are likely to be “contracted-out” of the additional State Pension.

Additionally, from 5 April 2015 the Statutory Adoption Pay rates will increase; the first 6 weeks will be paid at 90% of average weekly earnings.“Employer NI contributions will be removed altogether on a million and a half jobs for young people.We’re not going to leave young people behind as the economy grows,” said Osborne.Further information is available on the HMRC website.Employers who have an apprentice will not be required to pay employers National Insurance Contributions (NICs) on their earnings if they are under 25, earning below £45,000 and on an approved UK government apprenticeship.

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