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HMRC internal manual

National Insurance Manual

Class 1 structural overview: abolition of secondary NICs for apprentices under the age of 25: evidence

Regulation 154A of the Social Security (Contributions) Regulations 2001

An employer should keep evidence of their right to use the category letters H or G (NIM01310). This evidence will be set out in a written agreement made between:

  • the apprentice,
  • the employer, and
  • the training provider.

The agreement should contain the following information:

  • the type of apprenticeship framework or standard being followed,
  • the start date of the apprenticeship, and
  • the expected completion date of the apprenticeship.