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Apprentices: Employers' Contributions

Asked by Mr Lee DillonLiberal DemocratTreasuryTabled Answered 20 January 2026UIN 105520

The question

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.

Answered by Torsten Bell

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 the employers of young Apprentices and at Budget 2025 announced a change to fully fund SME apprenticeships for eligible people under 25.

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