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Apprenticeship Levy

The Apprenticeship Levy is an annual levy payable by employers with a pay bill in excess of £3 million and used to fund apprentice training. The levy is collected through PAYE alongside income tax and NICs by employers at the rate of 0.5% of their total gross pay bill (excluding benefits in kind), with an annual allowance of £15,000 for a contributing employer to spend on apprenticeship training. See: Employment rights of apprentices Vulnerable workers health and safety Your employment contract Terms of the employment contract Apprentices and Trade Unions The Apprenticeship Levy Apprenticeship funding - how it works