Employers' Contributions: Work Experience
The question
To ask the Chancellor of the Exchequer, pursuant to the Answer of 4 March 2025 to Question 33033 on Employers' Contributions: Apprentices, whether the employers' National Insurance contributions relief for under-21s and under-25 apprentices also applies to employed interns.
Answered by James Murray
Employers of interns are eligible for these National Insurance Contributions reliefs provided the interns are either under age 21 with earnings between the Secondary Threshold (ST), currently £175 a week and the Upper Secondary Threshold (UST), currently £967 a week; or are under age 25 with earnings above the ST and not exceeding the Apprentice Upper Secondary Threshold (AUST), currently £967 a week, and on an approved UK Government apprenticeship standard or framework.
Full details of the UK Government apprenticeship standard or frameworks which are approved can be found at Paying employer National Insurance contributions for apprentices under 25 - GOV.UK .
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