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Changes to employer Class 1 NICs for apprentices under age 25

From April 2016, employers of apprentices under the age of 25 will no longer need to pay secondary (employer) Class 1 NICs on earnings below the Upper Earnings Limit (UEL).

The consultation exercise to define the meaning of “relevant apprentice” for the purpose of the draft regulations will be ending on 18 September.

Any comments on the draft regulations should be sent to consultation.nic@hmrc.gsi.gov.uk

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Brian Everall

Editor at large, SalfordOnline.com