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.