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<p>At Autumn Statement 2014, the Chancellor announced employers of apprentices under
the age of 25, from April 2016, will no longer be required to pay secondary Class
1 (employer) National Insurance contributions (NICs) on earnings up to the Upper Earnings
Limit (UEL), for those employees.</p><p> </p><p> </p><p> </p><p>There are estimated
to be around 180,000 employers offering such apprenticeships in the UK. The tax base
on this measure was estimated on an individual apprentice basis, using the 2012-13
Annual Survey of Hours and Earnings along with administrative data on the number of
apprenticeships from the Department for Business, Innovation and Skills. An estimate
of total revenue or a breakdown by region for these employers is not available.</p><p>
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