Written Question·Treasury·UIN 50506

Apprentices: Employers' Contributions

Tabled: 7 May 2025
Answered: 12 May 2025

Question

Wendy Morton

Conservative — Aldridge-Brownhills

To ask the Chancellor of the Exchequer, what steps she is taking to ensure businesses are aware of National Insurance contributions relief for employers with apprentices under 25.

Answer

James Murray
HMRC maintains comprehensive Gov.uk guidance to help employers understand the Class 1 NICs relief for apprentices under the age of 25, which has been in place since 2016. It can be found here: Paying employer National Insurance contributions for apprentic...
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