National insurance letter H

Hello, We have an apprentice that is in his 3rd year of apprenticeship and is 23 year old. Can we still apply national insurance letter H even though the apprentice completed their first year of apprenticeship? Are their any requirements for the apprenticeship (approved UK government apprenticeship standard or framework) for us to be able to use NI letter H? Thank you very much!

Hi RV2024

The apprentice is under 25 so they can use category letter H as long as the apprentice is on an approved UK government apprenticeship and earning less than £967.00 a week.

I’ve attached a link to the guidance on gov.uk

Paying employer National Insurance contributions for apprentices under 25

Thank you