From 2016–17 employers pay zero-rate secondary Class 1 contributions on earnings between the ST and AUST for employees who are ‘relevant apprentices’ in relation to that employment. The value of the AUST for 2021-22 (and since its introduction in 2016–17) is the same as the UEL, but there is no statutory link between the two, so this could change in subsequent years. A relevant apprentice, in relation to an employment, is an individual aged under 25 and employed, in that employment, as an apprentice (SSCBA 1992, s. 9B).

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