Levy Employers

Apprenticeship Levy paying employers

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:

  • Wages
  • Bonuses
  • Commissions
  • 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.

Your DAS account in more detail

Calculate how much you will have available to spend on apprenticeships. It also shows all you how much the Government will contribute towards the cost of training.

Easily search for and find a standard, framework and then registered training provider who is offering the qualification you are looking for. You can compare one provider with another.

Access the recruitment sites that enable employers to advertise their vacancies for free and find candidates who match their criteria

View your account balance, manage your apprentices and approve funds to pay for your apprenticeship training.

Levy paying employers can now ‘gift’ some of their levy funds to another employer for them to use for their apprenticeship training. This can be any employer, big or small, who you wish to gift some funds to.

Find out more

To find out more about how apprenticeships can benefit your business and using your DAS account, contact our friendly team who will be happy to help.