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Apprentices and employer National Insurance
From 6 April 2016, if you employ an apprentice you may not need to pay employer Class 1 national insurance contributions (NICs) on their earnings up to £827 a week (£43,000 per annum).
To be eligible for this relief the apprentice should be under 25 years old and be following an approved UK government statutory apprenticeship scheme.
If the apprentice meets the conditions, then the employer needs to have evidence to allow them to apply the relief, by adjusting the employee's NIC category.
The evidence required will be either
When the apprenticeship stops or the apprentice turns 25 you will need to start paying the relevant NICs. For full details visit the link below.
The relief does not apply to employee's NICs, it is only the employer who benefits but the employee's entitlement to social security benefits will not be affected.
Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ
Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd. Registered in England No. 05770414
Registered to carry out audit work by the Association of Chartered Certified Accountants - auditregister.org.uk 8011438
61 Friar Gate Derby DE1 1DJ