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Draft legislation: the Social Security (Contributions)(Amendment) Regulations 2016

Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.

Last fetched 04 May 2026 · gov.uk

Documents

Technical consultation on draft secondary legislation for the zero-rate of Class 1 employer National Insurance contributions (NICs) for apprentices under 25application/pdf Draft legislation: the Social Security (Contributions)(Amendment) Regulations 2016application/pdf Explanatory memorandum - the Social Security (Contributions)(Amendment) Regulations 2016application/pdf

At a glance

TypePolicy paper

First published24 Jul 2015

Last updated24 Jul 2015

Organisations

HM Revenue & Customs

Topics

Tax agent and adviser guidanceNational InsuranceBusiness tax

Source

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