May 2017

29

Hiring An Apprentice:

If you are considering employing an apprentice there are some things you should know:

 

  • An apprentice will be aged 16 or over
  • An apprentice must be paid at least the minimum wage for their age  
  • An apprentice must work with experienced staff, learn job specific skills and study for a work based qualification during the working week
  • An apprentice must work for at least 16 hours per week and will usually work for 30 hours
  • An apprentice must be paid for time spent training or studying
  • An apprentice must be provided with the same conditions as other employees i.e. paid holiday, sick pay and any benefits such as childcare voucher schemes.

 

If you employ an apprentice you may be eligible for an apprenticeship grant of £1,500 if you have less than 50 employees and your apprentice is aged between 16 and 24.  

If you are providing the training you can apply for training funding to cover some or all of the training costs.  Further information is available on the HMRC website.

Employers who have an apprentice will not be required to pay employers National Insurance Contributions (NICs) on their earnings if they are under 25, earning below £45,000 and on an approved UK government apprenticeship.  National Insurance category ‘H’ is to be used for apprentices under 25 in qualifying circumstances.

Posted byCaoimhe ByrneinHMRCNICPay/WageWages