From 6 April 2016 employers who have an apprentice may not need to pay employers National Insurance Contributions (NICs) on their earnings. 
 
 If your apprentice is under 25, earning below …

If you have employees you will want to know how much you can pay your employees in 2016-17 before you have to pay employer National Insurance Contributions and if there are any further benefits which will help you as an employer.
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There can't be many employers who aren't aware of the living wage rate which comes into effect from 6th April 2016. Increasing the minimum wage for employees aged 25 and over from £6.70 per hour to £7.20 per hour this will be a significant cost for some employers especially in businesses such as hospitality, child care and care in the home for the elderly and disabled. …

If your staff are paid the minimum wage you will need to recalculate their pay with effect from 1st October 2015 to take account of the increases which came into force on that date. …

Children aged 13 and upwards can be employed part-time but there are restrictions and they may require an employment permit issued by the Education Department of the Council. Most local councils require that an employment permit is issued as this ensures that the employer is insured against accidents. Children do not need a permit for work experience arranged by their school. …