Employers of apprentices under the age of 25 no longer pay secondary Class 1 (employer) National Insurance contributions (NIC) on earnings up to the Upper Earnings Limit (currently £50,270), for those employees.

This is a 13.8% saving on everything the apprentice earns over £8,840 a year for the employers of apprentices.

Our National Insurance Breaks leaflet will help you understand how that will apply to your setting.

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