Consultation on the definition of "apprentice" for the zero rate of Class 1 NICs for apprentices aged under 25
Close date: 18 September 2015
The Government consults on the draft Social Security (Contributions) (Amendment) Regulations 2016. The Regulations set out the definition of apprentice to be used to determine which apprentices aged under 25 will qualify for the new rules on Class 1 employer national insurance contributions from April 2016.
Consultation document: Technical consultation on draft secondary legislation for the zero rate of Class 1 employer NICs for apprentices under 25