Category H is a National Insurance (NI) category for apprentices under the age of 25.
We have had some queries regarding letter H apprentices and employers not paying national insurance.
It’s the employer’s responsibility to ensure the correct category letter has been applied to the assessment of NICs based on the age and circumstances of the employee.
To ensure that  Class 1 secondary NICs are correctly assessed, the employer should confirm the employee:
- is under 25 years old
- is on an approved UK government apprenticeship standard or framework
- is earning less than £967 per week
Once you can confirm the above details contact your payroll provider to change your employees National Insurance category to H then you will not pay employers Class 1 secondary National Insurance.
Please note that employers do not pay national insurance for apprentices under the age of 21 and will also need to carry out the above checks. Â Â Employees under 21 who are not apprentices also do not incur employers national insurance and would be category M.
If would like to discuss any of the above, please contact our payroll team.
If you know anyone who may benefit from our newsletters and updates, please feel free to forward this blog or ask them to opt in to our mailing list.
