Since 6 April 2016, if you employ an apprentice you may not need to pay employer Class 1 National Insurance contributions (NICs) on their earnings. Per the current tax year (2017-18), no employers NI would be payable on earnings below £866 a week.
They must be under 25 years old and following an approved UK government statutory apprenticeship framework (frameworks can differ depending on the UK country).
For more information and to be able to check that your apprentice is in a statutory apprenticeship please see the Government website.
