Apprenticeship Levy

Overview of apprenticeship levy

  • Employers will have an allowance of £15,000 to offset against their levy
  • Any organisation paying in to the levy will need to utilise apprenticeships for existing employees or new recruits to make use of their levy
  • Levy is paid monthly via PAYE – Government will provide a 10% top up on a monthly basis
  • Levy can only be used to fund apprenticeship training and assessment with an approved training provider and assessment provider
  • Funds expire 24 months after they enter the levy digital account, if you do not use it you will lose it

Download the Apprenticeship Levy guidance document

Overview of non Levy

Any organisation with a payroll bill of less than £3 million will receive a 90% government contribution to the cost of the apprenticeship programme

Apprenticeship Levy Calculator

What is your annual payroll bill?

For total UK employees

This includes wages, bonuses, commission & pension contributions


With a pay bill over 3 million a levy will be charged at 0.5%

Levy total:

'Levy allowence':