The Apprenticeship Levy is a payroll tax on UK employers which can be used to fund new apprenticeships. Employers, in any sector, with an annual pay bill of more than £3million, will pay the levy. This is set at 0.5% of their pay bill over £3million and paid monthly through PAYE.

A business’s levy payments can be used to fund apprenticeships right across an organisation, at all levels, and not just for new employees.

Sound confusing? Don’t worry our Apprenticeship Levy Handbook covers everything you need to know – without all the jargon!

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Useful resources

Apprenticeship levy transfers


National Insurance breaks


Apprentice recruitment

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