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National Insurance contributions: abolition of employer contributions for apprentices under 25

This Tax Information and Impact Note is about the abolition of employer National Insurance contributions (NICs) for apprentices under 25.

Last fetched 04 May 2026 · gov.uk

Documents

National Insurance contributions: abolition of employer contributions for apprentices under 25application/pdf

At a glance

TypePolicy paper

First published10 Dec 2014

Last updated10 Dec 2014

Organisations

HM Revenue & Customs

Topics

National Insurance

Source

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