Employer NICs abolished for apprentices under the age of 25
Implementation date: 6 April 2016
In Autumn statement 2014 the Chancellor of the Exchequer announced that employer national insurance contributions for young apprentices are abolished from April 2016. To make it cheaper to employ young people, employers will not have to pay Class 1 national insurance contributions on earnings up to the upper earnings limit for apprentices aged under 25. The new measure is contained in the National Insurance Contributions Act 2015.