Employers' Contributions: Tax Allowances

(asked on 20th March 2026) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of providing relief on employer's National Insurance Contributions for those a) not in education, employment or training and b) under the age of 24 on youth unemployment.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 26th March 2026

Businesses are able to claim employer National Insurance Contribution reliefs including those for under-21s and under-25 apprentices on earnings up to £50,270. These reliefs are forecast to be worth around £2.5 billion in 2025/26.

The government is committed to providing young people with the support they need to earn or learn. At the last Budget, we committed more than £1.5 billion to back young people through the Youth Guarantee and invest additional funding in the Growth and Skills Levy. We recently went further, announcing around £1 billion more to help unlock up to 200,000 job and apprenticeship opportunities for young people.

The government will also provide personalised employment and health support for anyone on out of work benefits with a work-limiting health condition or disability, as set out in the Pathways to Work Green Paper.

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