Get in. Go far - a guide to Apprenticeships

29 June 2015

You will be aware that from 6 April 2016 employers of certain apprentices under the age of 25 will no longer be required to pay secondary Class 1 National Insurance contributions on earnings up to a new Apprentice Upper Secondary Threshold.

The Apprentice Upper Secondary Threshold AUST for the tax year 2016/17 will be equal to the Upper Earnings Limit for tax year 2016/17. The relief will introduce a zero rate of secondary Class 1 NICs on earnings up to the AUST, for qualifying apprentices from 6 April 2016 and will apply to both new and existing apprentices.

The CIPP policy team will be attending a meeting that aims to discuss definition of apprentice in advance of guidance being issued to employers. If you have any questions at this stage that you think will need to be considered during this review, please contact Samantha Mann via [email protected].

In the meantime a 7 page guide has been published that aims to ensure that young people can ‘get in and go far’ with an Apprenticeship.

Further details can be found at National Careers Service which includes a webchat service with an adviser or telephone 0800 100 900 which is free from a landline.