Policy paper

National Insurance contributions: abolition of employer contributions for apprentices under 25

This Tax Information and Impact Note is about the abolition of employer National Insurance contributions (NICs) for apprentices under 25.

• From: HM Revenue & Customs
• Published: 10 December 2014

Documents

National Insurance contributions: abolition of employer contributions for apprentices under 25

PDF, 23.4 KB, 3 pages

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Details

From April 2016 employers of apprentices under the age of 25 will no longer be required to pay secondary Class 1 (employer) NICs on earnings up to the Upper Earnings Limit, for those employees.

Published 10 December 2014