Guidance

Employer National Insurance contributions for apprentices under 25

This is a guide for employers on changes to National Insurance contributions for apprentices aged under 25 applying from April 2016.

From:
HM Revenue & Customs
Published
2 February 2016
Last updated
8 December 2021 — See all updates

Documents

Paying employer National Insurance contributions for apprentices under 25

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Details

If you employ an apprentice under the age of 25, you may no longer have to pay employer Class 1 National Insurance contributions on their earnings up to the new Apprentice Upper Secondary Threshold.

Published 2 February 2016
Last updated 8 December 2021 + show all updates

  1. Information about apprenticeship frameworks moving to apprenticeship standards in England has been added. The links to check if your apprentice is on a statutory apprenticeship have been updated.

  2. Scotland - Graduate Apprenticeships link added.

  3. First published.