PARLIAMENTARY WRITTEN QUESTION
(13 January 2026)
Question Asked
Asked by:
Mr Lee Dillon (Liberal Democrat)
Answer
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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