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Any under 25 while undertaking an Apprenticeship.
From April 2016 employers of apprentices under the age of 25 will no longer be required to pay secondary Class 1 (employer) National Insurance contributions (NICs) on earnings up to the Upper Earnings Limit (UEL), for those employees.
Kerrie Jones
NI Relief
Created
Does the NI relief apply to existing employees who are doing an apprenticeship for upskilling purposes and are under 25? Or is it just for new recruits?