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February 2016

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NI CONTRIBUTIONS - 29.02.2016

Apprentices’ and employers’ NI contributions

From 6 April 2016, if you employ an apprentice aged under 25 you may not have to pay employers’ NICs on their earnings below £827 p.w. In order to qualify your apprentice must be following an approved apprenticeship framework and documentary evidence of this provided to HMRC.

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