Which employers pay the Apprenticeship Levy?

Employers across all sectors with an annual gross pay bill exceeding £3,000,000 pay the 0.5% levy.

How does the £15,000 annual levy allowance work?

The 0.5% levy on your total pay bill is offset by a £15,000 annual allowance, so only the pay bill above £3M incurs tax.

Reino UnidoApprenticeship Levy (0.5% over £3M Paybill)Negócios

UK Apprenticeship Levy & £15,000 Annual Allowance Calculator

Calculate your annual and monthly UK Apprenticeship Levy liability (charged at 0.5% on employers with an annual pay bill exceeding £3,000,000, offset by a £15,000 annual levy allowance) and 10% government apprenticeship training top-up funds.

Negócios e Empresas Folha de Pagamento Impostos e Taxas

Dados de Entrada

Em tempo real

Total Annual Gross Employee Pay Bill (£)

Seleção rápida:

Resultado CalculadoApprenticeship Levy (0.5% over £3M Paybill)

Total Annual Apprenticeship Levy Payable to HMRC

£7,500

Available Apprenticeship Digital Account Funds (with 10% Gov Top-Up)

£8,250

Monthly Levy Payment (£/month via PAYE)

£625

Detalhamento do Cálculo

Gross 0.5% Levy

£22,500

Levy Due (After £15k Allowance)

£7,500

Training Funds Available

£8,250

Metodologia de Cálculo

Gross Levy = Annual Pay Bill * 0.5%. Annual Levy Due = max(0, Gross Levy - £15,000 Annual Allowance). Monthly Levy Payment = Annual Levy Due / 12. Apprenticeship Digital Account Funds (incl. 10% gov top-up) = Annual Levy * 1.10.

Aviso Legal e Educacional

The Apprenticeship Levy applies to employers across all sectors with an annual gross employee pay bill exceeding £3 Million.

Esta calculadora destina-se a fins educacionais e informativos. Os resultados não constituem consultoria financeira ou jurídica vinculativa.

Perguntas Frequentes

Levy funds enter your digital apprenticeship account (with a 10% government top-up) to fund approved apprenticeship training and assessments.

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Reino Unido

UK Apprenticeship Levy & £15,000 Annual Allowance Calculator

Dados de Entrada

Detalhamento do Cálculo

Metodologia de Cálculo

Aviso Legal e Educacional

Perguntas Frequentes

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