Wages – Young Workers and Apprentices

There will be changes from April 2016 onwards.
The wages of young workers aged under 21 are already free of employer’s National Insurance Contributions as long as they earn no more than £815 per week.

From April 2016 the wages paid to apprentices will also be free of employer’s National Insurance Contributions while the apprentice is aged under 25.

There will be a similar earnings cap for the National Insurance Contributions on apprentice’s pay based on a new upper earnings limit for apprentices.