Apprentices: Employers' Contributions

(asked on 13th January 2026) - View Source

Question to the HM Treasury:

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 Portrait
Torsten Bell
Parliamentary Secretary (HM Treasury)
This question was answered on 20th January 2026

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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