New National Insurance Guide Published

Posted on Tuesday 16th February, 2016 by

HM Revenue and Customs (HMRC) has published a new guide for employers to assist with the new National Insurance contributions relief for apprentices who are under the age of 25. The changes, which come into force from 6th April 2016, will result in employers not having to pay Class 1 National Insurance contributions on earnings of apprentices below £827 per week.

This is provided that the apprentice is under 25 and is following an approved apprenticeship programme. In order to apply for the National Insurance relief employers need to provide evidence to HMRC, such as a written agreement between the employer, the apprentice and the training provider confirming the apprentice is on an approved scheme and the start and end date of the apprenticeship

For further information about the guidance, go here

Comments are closed.