• Apprentices urged to check their pay to see if they are being paid the correct National Minimum Wage.
• Apprentices aged under 22 should check if they have an unclaimed Child Trust Fund savings account.
• Download and access the HMRC app to get personal tax information, National Insurance numbers, payslips, State Pension information and contributions via the HMRC app.

As part of National Apprenticeship Week (10 to 16 February 2025), HM Revenue and Customs (HMRC) is sharing top pay and tax tips with apprentices.

1. National Minimum Wage: Apprentices should check they are being paid the correct National Minimum Wage (NMW) based on their age and apprenticeship year.
   
   Workers are legally entitled to receive at least the NMW depending on their age and what year of their apprenticeship they are in:

• 16 to 18 years old and in an apprenticeship: £6.40 per hour
• 19 and over, first-year apprentice: £6.40 per hour
• 19 years old and over, who have completed the first year of an apprenticeship: Entitled to the National Minimum Wage or National Living Wage rate for their age.

Rates change on 1 April each year. Search ‘National Minimum Wage rates’ on GOV.UK and click on HMRC’s NMW apprentice video for more information.

2. National Insurance number: HMRC will send out National Insurance (NI) numbers to young people before they turn 16. It is important that workers share their NI number with their employer, so their contributions and tax are recorded correctly, and it provides access to pensions and benefits. Anyone who doesn’t have one can search ‘apply for a National Insurance number’ on GOV.UK.

3. Child Trust Fund: Child Trust Funds (CTF) are tax-free savings accounts for children born between 1 September 2002 and 2 January 2011 and are worth an average of £2,212. Young adults can withdraw any savings in their account once they turn 18. For more information go to GOV.UK and search ‘find a Child Trust Fund’.

4. HMRC app: The free and secure  HMRC app allows people to access their personal tax information when they need it. They can view their NI number on the app and download it to their digital wallet, use the tax calculator, to estimate take-home pay, check employment history, State Pension forecasts and NI contributions.

Marc Gill, HMRC’s Director of Individuals and Small Business Compliance, said:

“We want to make sure that all workers are paid correctly for the hours they work. And we are reminding employers to follow their legal obligations to pay at least the National Minimum Wage when hiring an apprentice.

“You can check your pay is correct via the online pay checking tool. Just search ‘National Minimum Wage’ on GOV.UK to find out more.

“You can access your National Insurance number when you need it and check your pay on the HMRC app. Download it today to check the services available.”

Common wage mistakes made by employers include not paying apprentices for time spent training, for all the time worked, as well as not increasing the hourly rate after the annual increase, or when the apprentice has completed their first year. Mistakes can also happen if employers make deductions for items such as uniforms, tools or items of personal protective equipment needed for the job that take the worker below the minimum wage.

People should also be aware of scams offering tax rebates, warnings of outdated tax details or threatening arrest for tax evasion. HMRC scams advice is available on GOV.UK.