If you are an small employer with fewer than 50 employees, the government will pay 100% of the cost of training and assessment costs (up to the funding band maximum) for apprentices who are aged between:

• 16-18 years old
• 19-24 years old and who has previously been in care or who has an Education, Health and Care plan provided by their local authority

Employers will receive £1,000 if, at the start of the apprenticeship, the apprentice is aged between:

• 16-18 years old
• 19-24 years old and who has previously been in care or who has an Education, Health and Care plan provided by their local authority

This payment will be made to the employer in two equal instalments via the training provider.

Apprentices are entitled to the apprentice rate if they’re

• aged under 19
• aged 19 or over and in the first year of their apprenticeship

The apprentice wage is less than the national minimum wage for all age bands, so this could result in a wage saving to the employer over recruiting a non-apprentice.

For more information and the current rates see National Minimum Wage Rates.

If your apprentice is under 25 and you are paying them less than the Upper Earnings Limit (this was £50,000 per year in the 2019-2020 tax year) you will not need to pay Class 1 Secondary (Employer) National Insurance Contributions for them.

This could result in a significant saving for the employer.  To see how much you could save - review the HM Revenue & Customs Calculator (the Apprentice category code is H, under 21s are category M, most over 21s are category A)

If you are an small employer with fewer than 50 employees, the government will pay 100% of the cost of training and assessment costs (up to the funding band maximum) for apprentices who are aged between:

• 16-18 years old
• 19-24 years old and who has previously been in care or who has an Education, Health and Care plan provided by their local authority

Employers will receive £1,000 if, at the start of the apprenticeship, the apprentice is aged between:

• 16-18 years old
• 19-24 years old and who has previously been in care or who has an Education, Health and Care plan provided by their local authority

This payment will be made to the employer in two equal instalments via the training provider.

Apprentices are entitled to the apprentice rate if they’re

• aged under 19
• aged 19 or over and in the first year of their apprenticeship

The apprentice wage is less than the national minimum wage for all age bands, so this could result in a wage saving to the employer over recruiting a non-apprentice.

For more information and the current rates see National Minimum Wage Rates.

If your apprentice is under 25 and you are paying them less than the Upper Earnings Limit (this was £50,000 per year in the 2019-2020 tax year) you will not need to pay Class 1 Secondary (Employer) National Insurance Contributions for them.

This could result in a significant saving for the employer.  To see how much you could save - review the HM Revenue & Customs Calculator (the Apprentice category code is H, under 21s are category M, most over 21s are category A)

Apprentices are entitled to the apprentice rate if they’re

• aged under 19
• aged 19 or over and in the first year of their apprenticeship

The apprentice wage is less than the national minimum wage for all age bands, so this could result in a wage saving to the employer over recruiting a non-apprentice.

For more information and the current rates see National Minimum Wage Rates.

If your apprentice is under 25 and you are paying them less than the Upper Earnings Limit (this was £50,000 per year in the 2019-2020 tax year) you will not need to pay Class 1 Secondary (Employer) National Insurance Contributions for them.

This could result in a significant saving for the employer.  To see how much you could save - review the HM Revenue & Customs Calculator (the Apprentice category code is H, under 21s are category M, most over 21s are category A)