NIM01308 - 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 (SSCR 2001) (SI 2001 No 1004)

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.