New NI exemption for 2016/17 for apprentices

Author: Russell Smith
October 8, 2015

If you employ someone, you pay them a salary. You also have to pay National Insurance on top, which is currently 13.8% over the first £8,112.

If you employ apprentices, then here is something new…

HMRC have confirmed that starting from 6 April 2016, you won’t have to pay employers’ NI contributions on apprentices’ wages as long as at the payroll date they are aged under 25.

This is another useful incentive to employ apprentices. Something that a few of my clients have done and of which I have first hand experience.

If you need any advice on apprenticeships please email me at

Also, don’t forget the employment allowance which gives relief on the employers’ NI contributions as well.

0113 394 4616

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