1. Since 1st April 2022, has the local authority supported any employees to study the CIPFA PQ level 7 apprenticeship ?

2. If so, were any of these employees under 25 years old during any part of their apprenticeship.

3. If the answers to the previous two questions is `yes’ then please can you confirm that employer national insurance was correctly accounted for?

4. Were employer national insurance contributions were initially miscalculated ?

5. Has this FOI request prompted the local authority to rectify an overpayment of employer National Insurance contributions?

6. If applicable, what was the approximate overpayment amount identified (to the nearest £ thousand) ?

Additional context for this FOI : From 6 April 2016, employers may not need to pay Class 1 National Insurance contributions for an apprentice, if the apprentice:
· is under 25 years old
· is on an approved UK government apprenticeship standard or framework (these can differ depending on UK country)
· earns less than £967 a week (£50,270 a year)