Management Information Sheet
Paying National Insurance for Apprentices
From April 2016 Employers do not have to pay National Insurance Contributions if they employ an Apprentice who is under 25 years of age and is on an approved UK Government statutory apprenticeship framework.
If you have employees who meet this criteria you will need to notify the Payroll Department so that the appropriate action can be taken to ensure that the Employer National Insurance is not deducted.
Please can you send details of relevant employees, confirming that they are an Apprentice employed under an Approved apprenticeship framework.
Details should be sent to the following e-mail: Hrschoolspayroll@norfolk.gov.uk
Further information can be found on the HMRC website: