The Social Security (Contributions) (Amendment) Regulations 2016
These Regulations prescribe “an apprentice” for the purposes of sections 9B of the Social Security Contributions and Benefits Act 1992 (c. 4) (“SSCBA 1992”) and the corresponding Northern Ireland legislation. Section 9B was inserted into the SSCBA 1992 by the National Insurance Contributions Act 2015 (c. 5) and provides that “relevant apprentices” are earners under the age of 25 who are employed as “apprentices” as prescribed by these Regulations.