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Engineering Learning Portal
<div id="hb-template-wrapper"><div class="container hb-item column hb_container"><div class="row hb-item clearfix row-wrapper hb_row"><div class="px-3 px-sm-0 column hb_column hb-item" id=""><div class="item redactor-wrapper relative"><h1></h1> <h1>National Insurance Breaks for Employers of Apprentices Under 25</h1> <p>From April 2021 employers of apprentices under the age of 25 will no longer be required to pay secondary Class 1 (employer) National Insurance contributions (NIC) on earnings up to the Upper Earnings Limit (currently £50,270), for those employees. This is up to a 13.8% saving on everything the apprentice earns over £8,840 a year for the employers of apprentices. </p> <p><strong>An example of the savings for employers could be:</strong> </p> <p>An employer has a staff member who is under 25 and they encourage them on to an apprenticeship. If the staff member is earning £18,000 per year, on employers’ national insurance rate of 13.8% (the first £8,840 earned is not subject to NIC anyway) the £9,160 that is subject to NIC gives the employer a saving of £1,264 that they no longer need to pay, for the entire time the staff member is on an apprenticeship and under 25. </p> <p><strong>This also includes people already on an apprenticeship as long as they are still under 25.</strong> </p> <h5><br></h5> <h5>Any Questions?<br></h5> <p>There's more detailed information on the <a href="https://www.gov.uk/government/publications/national-insurance-contributions-for-under-25s-employer-guide/paying-employer-national-insurance-contributions-for-apprentices-under-25" target="_blank">GOV.UK</a> website. </p></div></div></div></div></div>

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