From 6 April 2016 employers who have an apprentice may not need to pay employers National Insurance Contributions (NICs) on their earnings. 

If your apprentice is under 25, earning below £43,000 and on an approved UK government apprenticeship you can apply the NIC relief as long as you have evidence.  This would be either a written agreement between you, the apprentice and a training provider or evidence that the apprenticeship receives government funding.

The written agreement must shown the government apprentice framework or standard and a start and expected end date for the apprenticeship scheme.

If the training provider hasn't signed the written agreement they will need to give you a document which shows that they are an approved recognised training provider, the training your apprentice is undertaking and any training they have already done.

Alternatively you can provide evidence of government funding of the apprenticeship.

If you outsource your payroll your payroll provider should ask you for this evidence before they apply the NIC relief.