business-administration-apprenticeships

From 6 April 2016, if you employ an apprentice you may not need to pay employer Class 1 National Insurance contributions (NICs) on their earnings below £827 a week (£43,000 a year).
This saving is an additional incentive from the government to make apprenticeships a more favourable option for recruiting and developing future talent for employers. Funding is already available to cover all or part of apprentice programme training costs.
To qualify to make this NI saving, your apprentice must be:
Under 25 years old
Following an approved UK government statutory apprenticeship framework (frameworks can differ depending on the UK country)
To apply for the relief, you’ll need to supply some evidence regarding your apprentice, training provider, this is all detailed on Gov.uk.
No change to employees’ payments
Employees will continue to pay the standard rate of Class 1 NICs through their salary. They won’t see any reduction in their payments.
The employee’s entitlement to contributory social security benefits, including the State Pension won’t be affected and neither will their entitlement to statutory payments. Existing employees may notice a change to the National Insurance category letter on their payslip.