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Apprentices: Employers' Contributions

Asked by Wendy MortonConservativeTreasuryTabled Answered 12 May 2025UIN 50506

The question

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.

Answered by 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 apprentices under 25 - GOV.UK.

Beyond the NICs relief, the Government is committed to supporting apprenticeships as a key component of its growth mission to achieve growth. The Autumn Budget provided £40 million to help to deliver new foundation and shorter apprenticeships in key sectors.

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