Apprentices

From 6 April 2016 the rate of employers NIC for certain apprentices under age 25 will be zero up to the new ‘Apprentice Upper Secondary Threshold (AUST) which for this coming year will be the same as the upper earnings limit (UEL).

The AUST is different from the Upper Secondary Threshold (UST) which applies to employees under age 21, although for the year commencing 6 April 2016 it is set at the same level.

Class 1A and class 1B NICs will still be due should the apprentice receive taxable benefits in kind or have benefits where the employer settles the taxation and national insurance liabilities.