"Apprentices are entitled to the apprentice rate if they’re either:
Example
An apprentice aged 21 in the first year of their apprenticeship is entitled to a minimum hourly rate of £8.
Apprentices are entitled to the minimum wage for their age if they both:
Example
An apprentice aged 21 who has completed the first year of their apprenticeship is entitled to a minimum hourly rate of £12.71."
Information taken from: National Minimum Wage and National Living Wage rates - GOV.UK
Employers contribute 0% towards apprentice's National Insurance, if they; are under 25 and earn less than £967 a week.
For more information go to: National Insurance rates and categories: Contribution rates - GOV.UK
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