The Social Security (Contributions) (Amendment) Regulations 2016, SI 2016/117 specify the definition of ‘apprentice’ for the purposes of the Class 1 secondary NICs zero rate, which will apply to apprentices aged under 25 with effect from 6 April 2016. This measure was introduced by NICs Act 2015. HMRC has also published a guide for employers on operating the new zero rate. See www.bit.ly/1TbwlkB.
The Social Security (Contributions) (Amendment) Regulations 2016, SI 2016/117 specify the definition of ‘apprentice’ for the purposes of the Class 1 secondary NICs zero rate, which will apply to apprentices aged under 25 with effect from 6 April 2016. This measure was introduced by NICs Act 2015. HMRC has also published a guide for employers on operating the new zero rate. See www.bit.ly/1TbwlkB.
