Policy paper

Draft legislation: the Social Security (Contributions)(Amendment) Regulations 2016

Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.



HM Revenue and Customs has published draft secondary legislation for comment. This draft legislation provides the definition of a relevant ‘apprentice’ for the purposes of the zero-rate of employer Class 1 NICs for apprentices under 25. The technical consultation document outlines the purpose of the regulations and explains that government recognised apprenticeships in the UK are within the definition and outlines the evidence employers need to retain when applying the zero-rate of employer Class 1 NICs for an apprentice under 25.

The public consultation opened on Friday 24 July 2015 and will close on 18 September 2015.

This will be of interest to employers, employer advisers, payroll agencies and relevant training providers.

Published 24 July 2015