From 1st April 2016, the Government released that if you employ an apprentice under the age of 25, you may not need to pay employer class 1 national insurance on their earnings below £827 a week (£43,000 a year)
Below is the link to the Government website, which will provide more information about how this could be applied to your business.
There are certain requirements for this and evidence and conditions will need to be met, in order to apply for the NI relief.
The employee will continue to pay the standard rate of Class 1 NICs through their salary. They won’t see a reduction in 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.