Apprentices: Employers' Contributions
Commons · Question 49738 · Tabled 1 May 2025 · Treasury · Official record
Answered 12 May 2025
Question
Asked by Wendy Morton
To ask the Chancellor of the Exchequer, what steps he has taken to ensure employers are aware of the available National Insurance relief when hiring apprentices under the age of 25.
Answer
Answered by James Murray, 12 May 2025
HMRC maintains comprehensive Gov.uk guidance to help employers understand the Class 1 NICs relief for apprentices under the age of 25, which has been in place since 2016. It can be found here: Paying employer National Insurance contributions for apprentic...