The levy will not affect the way you fund training for apprentices who started an apprenticeship programme before 1 May 2017.
The employer levy was introduced in the United Kingdom in April 2017.
All employers with a payroll bill of over £3 million each year, must pay the apprenticeship levy.
Read guidance on how to pay the apprenticeship levy
You will report and pay your levy to HMRC through the PAYE process .
The levy will not affect the way you fund training for apprentices who started an apprenticeship programme before 1 May 2017. You’ll need to carry on funding training for these apprentices under the terms and conditions that were in place at the time the apprenticeship started.
How to use the apprenticeship service
Register to use the service
If you are a levy-paying employer, you can now create an account on the apprenticeship service to:
- receive levy funds for you to spend on
- manage your apprentices
- pay your training provider
- stop or pause payments to your training provider
DIVAD TRAINING LIMITED (DTL)
Refuge House, 2nd Floor North
9-10 River Front, Enfield
Middlesex EN1 3SZ
Tel: (+44) 0203 793 4750
Fax: (+44) 0208 626 7066