Employer NICS for apprentices under the age of 25

06 July 2015

HMRC’s Software Developers Support Team has provided a brief confirming that from 6 April 2016 if an apprentice is aged under 21 category H (apprentice under 25) should be used rather than category M (under 21). The reason for this is to enable HMRC to monitor the amount of employers using the Apprentice secondary Class 1 zero-rate relief.

The brief also includes some useful examples on common changes to normal pay, including where payments are mistimed, a birthday occurs and an apprenticeship starts and ends. You can access the brief through the link below.

Apprentices under 25 NICs rules from April 2016

CIPP comment

HMRC appreciate that there are other scenarios that could be included and would like feedback so please do email policy with your thoughts. Thank you.

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