From 6 April 2016, employers may not need to pay Class 1 National Insurance contributions for an apprentice.
If the apprentice:
- Earns less than £967 a week (£50,270 a year).
- Is under 25 years old.
- Is on an approved UK government apprenticeship standard or framework (these can differ depending on UK country).
In England, apprenticeship frameworks moved to apprenticeship standards in 2020. Existing apprentices on frameworks must have started on or before 31 July 2020.
For more information:
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