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Abolition of National Insurance Contributions by employers for apprentices under 25

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​Abolition of National Insurance Contributions by employers for apprentices under 25

From 6 April 2016 employers of apprentices aged under 25 years old shall be exempt from payment of secondary Class 1 (employers) National Insurance contributions on earnings up to the Upper Earnings Limit for those employees, which is currently £827.00 per week or £43,000 per year. The change effects apprenticeships falling within the relevant statutory framework for England, Wales, Scotland and Northern Ireland; and evidence between the employer, apprentice and training provider is required for employers wishing to apply for the relief. Alternatively, in England and Wales, proof of government funding of the apprenticeship may be regarded as sufficient evidence of the same.

The government’s guidance on the changes can be found here

05/04/2016/by Sobus
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https://sobus.org.uk/wp-content/uploads/2021/05/Sobus-Logo-n.png 0 0 Sobus https://sobus.org.uk/wp-content/uploads/2021/05/Sobus-Logo-n.png Sobus2016-04-05 12:48:532016-04-05 12:48:53Abolition of National Insurance Contributions by employers for apprentices under 25

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sobus
20 Dawes Road, London, SW6 7EN

Telephone 020 7952 1230
Email info@sobus.org.uk

Registered Charity No.1071089
and Company Limited by Guarantee. Registered in England No.03471416

Sobus is a new Community Development Agency for Hammersmith & Fulham.  It has been created through the merger of the Community and Voluntary Sector Association Hammersmith & Fulham (CaVSA) and the Fulham Community Partnership Trust (FCPT).  Building on the strengths of both organisations, sobus aims to provide a wider range of support services for local charities, community groups, social enterprises and start up businesses.

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