All about Apprentices Under 25 – Abolition of Employer’s NIC
As of April 2016 apprentices under 25 years of age were no longer required to pay (employer) NIC or secondary class 1 contributions on earnings up to the Upper Earnings Limit (UEL) – which is £43K per annum, or otherwise known as (AUST) Apprentice Upper Secondary Threshold. This is a significant benefit and the objective…