Employing an apprentice

Young workers have a lower limit to how many hours they can work (working time directive), when during the day then can actually work and more breaks are required during their shifts. And normal holiday and health and safety rules apply to young workers.

On the plus side, the National Minimum Wage that applies to young workers is lower than that for adults.

Depending on the level of their income and when they’re working, young employees can be subject to normal tax and National Insurance deductions. If they earn above £102 per week, then they’ll need to be added to the payroll, but they can earn up to £136 per week before you need to start calculating any deductions.

You may also be interested in the National Apprenticeship Service. Through this scheme, young people obtain on-the-job training from the employer and qualifications, and the employer gets some or all of the training costs subsidised by the government.

If you would like to discuss this further, please feel free to contact your local TaxAssist Accountant.

 

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.