If you’re an employer with a pay bill over £3 million a year, you will be paying into the Apprenticeship Levy. This will be reported and paid to HMRC through your PAYE process. An employer’s pay bill is made up of the total amount of the employees’ earnings that are subject to Class 1 National Insurance contributions, such as:
- Pension contributions.
As a Apprenticeship Levy paying employer, you will manage your apprenticeship funds via your Digital Apprenticeship Service (DAS) account. This gives you, as the employer, greater control over planning and managing your apprenticeship training programme. You will use your DAS account to;
- Estimate your apprenticeship funding
- Find apprenticeship training
- Find an apprenticeship
- Manage apprenticeships
- Transfer levy funds.