Children, young people and apprentices

• They don't pay National Insurance (NI)
• Don't enter an NI number for them
• If they earn below their tax threshold, you don’t have to add them to the payroll

• If you do add them to the payroll, use tax code 1257L and NI category M

• Add to the payroll
• If they have no NI number, leave the NI number box in their record blank
• Add them using the P46 declaration

• Add to the payroll
• If they have no NI number, leave the NI number box in their record blank
• Add them using the P46 declaration
• Use NI category H (Apprentice under 25)

It is your responsibility to pay the apprentice at the correct rate.

For more information, read Paying apprentices the correct national minimum wage.