Apprentices go (NI) free..No more NI. A new government financial incentive for employing apprentices came into effect on 6 April 2016. As an employer you’re entitled to an exemption from secondary
Class 1 NI contributions on wages you pay apprentices, if at the time they are under 25. The exemption only applies to employers’ contributions. Your apprentices therefore continue to pay primary
Class 1 contributions at the same rates as other employees. Exemption limit. The exemption applies to earnings up to...
Published 20.04.2016
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