Apprentices: Employers' Contributions
The question
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employer National Insurance contributions on apprenticeship schemes.
Answered by James Murray
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations as well as an overview of the equality impacts.
The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.
Eligible businesses can claim employer NICs reliefs including those for under-21s and under-25 apprentices.
For more information about available reliefs please visit https://www.gov.uk/government/collections/allowances-expenses-and-reliefs-when-you-run-a-business
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