Employer NIC payments for apprentices will be abolished after 2016 if they earn up to £827 a week (£43,000 p.a.).
Apprentices need to be under 25 and follow an approved UK government statutory apprenticeship scheme.
Employers need evidence to prove the apprentice before the can adjust the employee’s NIC category either in the form of evidence of government funding or a written agreement between the employer, the apprentice and the training provider.
The relief does not apply to employee’s NICs, it is only the employer who benefits but the employee’s entitlement to social security benefits will not be affected.
For more information see government guide Employer NIC payments for apprentices