Question to the HM Treasury:

To ask His Majesty's Government what plans they have to reduce employer National Insurance for young people.

Businesses can claim employer NICs reliefs for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270. These reliefs are estimated to have been worth around £2.5 billion in 2025/26.

The Government acknowledges that there are significant challenges for young people entering the world of work. This is why the government has announced £2.5 billion of investment in the Youth Guarantee and the Growth and Skills Levy over the next three years – supporting almost one million young people and helping to deliver up to 500,000 opportunities to earn and learn

There are a wide range of factors that the Government needs to consider when introducing new tax reliefs, for example whether these support wider Government objectives, or add disproportionate complexity into the tax system.

The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.