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National Insurance contributions for Apprentices

Young apprentices

If you employ an apprentice aged under 25, you no longer have to pay National Insurance contributions on their earnings.

The change applies to existing Apprentices and employers taking on new Apprentices.

Some of the benefits are:

  • it is now better value for employers to take on young apprentices
  • apprenticeships give young people the chance to learn while earning
  • employers could save approximately £1,000 a year when employing an apprentice earning £16,000

For more information on the frameworks and evidence needed to be able to apply the relief visit the GOV.UK website.

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