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

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

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