Abolition of National Insurance Contributions by employers for apprentices under 25
From 6 April 2016 employers of apprentices aged under 25 years old shall be exempt from payment of secondary Class 1 (employers) National Insurance contributions on earnings up to the Upper Earnings Limit for those employees, which is currently £827.00 per week or £43,000 per year. The change effects apprenticeships falling within the relevant statutory framework for England, Wales, Scotland and Northern Ireland; and evidence between the employer, apprentice and training provider is required for employers wishing to apply for the relief. Alternatively, in England and Wales, proof of government funding of the apprenticeship may be regarded as sufficient evidence of the same.
The government’s guidance on the changes is found at:
https://www.gov.uk/government/publications/national-insurance-contributions-for-under-25s-employer-guide/paying-employer-national-insurance-contributions-for-apprentices-under-25
