If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
From April 2016 employers of apprentices under the age of 25 will no longer be required to pay secondary Class 1 (employer) NICs on earnings up to the Upper Earnings Limit, for those employees.