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.



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.