Employer Ni savings: 

Employers do not pay employer National Insurance Contributions (NICs) for apprentices aged under 25, provided their earnings fall within the qualifying National Insurance thresholds in force at the time. 

This relief applies to: 

• New or existing employees enrolled onto an apprenticeship 

• All staff on programme, regardless of how long they have been employed 

• The duration of the apprenticeship, up to the apprentice’s 25th birthday, whichever comes first 

From 1 April 2026, employer NIC rates and thresholds will be subject to the rates set by HMRC for the relevant tax year. Employers should therefore apply the thresholds in force at the time payroll is processed. 

To apply the NI relief, employers will need: 

• The apprentice’s programme details 

• A copy of the signed Service Level Agreement (SLA) 

For guidance on how to apply the NI exemption through payroll, please:  

How to apply employers N.I. savings for qualifying apprentices: https://www.gov.uk/government/publications/national-insurance-contributions-for-under-25s-employer-guide/paying-employer-national-insurance-contributions-for-apprentices-under-25  

If you would like to estimate the potential NI saving, you can use the employer NI contribution calculator here: https://www.gov.uk/guidance/work-out-an-employees-national-insurance-contributions 

You can also view the new rates and thresholds for 2026-27 here: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027  

16-to-18-year-old £1000 support grant:

This grant is applicable to all new and existing staff, that are under the age of 19 at the point of enrolment. of an apprenticeship. The provider will drawdown £500 (50%) at month 3, meaning you are likely to receive this by month 4. Our advice, is to set a calendar invite at month 3, to raise an invoice to accounts@knightsltd.co.uk, stating the learners full name and referencing ‘Payment for hiring a young apprentice’. The final instalment is at month 12 and would advice the same approach. Further information about this can be found on the same link as the Government Recruitment Incentive page, click >here<.

NUS Student card application:

All staff of all ages and length or service in the business that enrol onto an apprenticeship programme can apply for an NUS student card, please click >here< > find the programme > click ‘NATIONAL INSURANCE SAVINGS’ from the quick link section on the righthand side

Free training for 16-to-21-year old’s:

This automatically applies if they have an apprenticeship start date prior to their 25th birthday. For candidates aged 25 and above (no upper age limit), there is a government-set 5% employer contribution (speak to your KTA point of contact to confirm the 5% contribution for the programmes you are interested in)