National Insurance contributions for under 25s

03 February 2016

Guidance has been published for employers on changes to National Insurance contributions for apprentices aged under 25 applying from April 2016.

If you employ an apprentice under the age of 25, you may no longer have to pay employer Class 1 National Insurance contributions on their earnings up to the new Apprentice Upper Secondary Threshold.

National Insurance contributions for under 25s: employer guide