Less than 50 employees

If you have less than 50 employees and a salary bill of less than £3 million?

  • You will not make any contribution to the apprenticeship levy
  • All training for 16-18 year olds will be fully funded by the government
  • For apprentices ages 19+ the government will contribute 90% of your training costs, you will contribute the final 10%
  • Funding can be used to upskill employees (including graduates), or to recruit apprentices
  • You will receive a government incentive of £1000 for recruiting an apprentice aged 16-18
  • Any member of staff under the age of 25 who is enrolled on an apprenticeship programme will not be subject to national insurance contributions

Levy Information

A salary bill of over £3million

Do you have a salary bill of more than £3 million?

  • You will contribute 0.5% of anything over £3 Million from your salary bill into the apprenticeship levy
  • The 0.5% will be paid through a payroll tax
  • Funding can be used to train up existing staff (including graduates), or to recruit apprentices of any age
  • You can access your funds through an online digital account
  • These funds will expire after 24 months
  • You will receive a government incentive of £1000 for recruiting an apprentice aged 16-18
  • For every £1 that enters your digital account you will get £1.10 to spend through a 10% top-up from the government
  • Any member of staff under the age of 25 who is enrolled on an apprenticeship programme will not be subject to national insurance contributions
  • Should your apprenticeship levy funds run out, you will be required to pay 10% of the training costs

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