National Insurance Breaks for Employers of Apprentices Under 25
From April 2016 employers of apprentices under the age of 25 will no longer be required to pay secondary Class 1 (employer) National Insurance contributions (NIC) on earnings up to the Upper Earnings Limit, for those employees.
An example of the savings for employers could be:
An employer has a staff member who is under 25 and they commence an apprenticeship. If the staff member is earning £18,000 per year, on employer's national insurance rate of 13.8% (the first £8,424 earned is not subject to NIC anyway) the £9,576 that is subject to NIC gives the employer a saving of £1,321 that they no longer need to pay, for the entire time the staff member is on an apprenticeship and under 25.
This also includes people already on an apprenticeship as long as they are still under 25.
There's more detailed information on the GOV.UK website.