Employer National Insurance relief for employees under 21 and apprentices under 25

Who can apply

A summary of the main rules, not the full list. HM Revenue and Customs decides who is eligible, so read their guidance before you apply. The free scan checks these against your own business.

• You're hiring
• Hiring someone under 21, or an apprentice under 25

How to apply, in brief

Your payroll software or payroll provider, by reporting the employee under category letter M (under 21) or H (apprentice under 25) in your normal payroll (RTI) submissions to HMRC. There is no separate claim.

1. 1Check who qualifies on your payroll
2. 2Keep the apprenticeship agreement
3. 3Set the right category letter in payroll
4. 4Update the letter when they turn 21 or 25 or finish the apprenticeship

The full guide, with what to do at each step, the official link for it and a draft to work from, is part of the £19.95 report.

Common questions

Is Employer National Insurance relief for employees under 21 and apprentices under 25 open for applications?

Yes. It is open for applications, with no fixed deadline.

How much is Employer National Insurance relief for employees under 21 and apprentices under 25 worth?

Up to £6,790. It is a tax relief, and the funder decides what each applicant receives.

Who runs Employer National Insurance relief for employees under 21 and apprentices under 25, and where is it available?

HM Revenue and Customs runs it. It is available across the UK.

How do I apply for Employer National Insurance relief for employees under 21 and apprentices under 25?

Your payroll software or payroll provider, by reporting the employee under category letter M (under 21) or H (apprentice under 25) in your normal payroll (RTI) submissions to HMRC. There is no separate claim.