From April 2016, if you employ an apprentice you may not need to pay employer Class 1 National Insurance contributions (NICs) on their earnings below £827 a week (£43,000 a year).
They must be under 25 years old and following an approved UK government statutory apprenticeship framework.
If your apprentice meets the conditions, you’ll need to have evidence to be able to apply the relief.
This can be either:-
-written agreement between you, the apprentice and a training provider
-in England and Wales, evidence that the apprenticeship receives government funding
You could be the employer and a trainer if you’ve been approved by the Skills Funding Agency
Employees will continue to pay the standard rate of Class 1 NICs through their salary. They won’t see any reductions in their payments. Its employers who’ll benefit from this change.