From 6 April 2016, if you employ an apprentice you may not need to pay employer Class 1 national insurance contributions (NICs) on their earnings up to £827 a week (£43,000 per annum). To be eligible for this relief the apprentice should be under 25 years old and be following an approved UK government statutory apprenticeship scheme. If the apprentice meets the conditions, then the employer needs to have evidence to allow them to apply the relief, by adjusting the employee's NIC category. The evidence required will be either a written agreement between you, the apprentice and a training provider, which meets the conditions, or in England and Wales, evidence that the apprenticeship receives government funding. When the apprenticeship stops or the apprentice turns 25 you will need to start paying the relevant NICs. For full details visit the link below. The relief does not apply to employee's NICs, it is only the employer who benefits but the employee's entitlement to social security benefits will not be affected. Internet link: GOV.UK