Policy paper

National Insurance contributions: abolition of employer contributions for apprentices under 25

This Tax Information and Impact Note is about the abolition of employer National Insurance contributions (NICs) for apprentices under 25.

Documents

National Insurance contributions: abolition of employer contributions for apprentices under 25

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Details

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.

Published 10 December 2014