Written Question·Treasury·UIN 105520
Apprentices: Employers' Contributions
Tabled: 13 January 2026
Answered: 20 January 2026
Question
Mr Lee Dillon
Liberal Democrat — Newbury
To ask the Chancellor of the Exchequer, what steps have been taken to help ensure that employers are aware of National Insurance relief available when hiring apprentices under the age of 25.
Answer
Torsten BellHMRC 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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