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.

Birleşik KrallıkApprenticeship Levy (0.5% over £3M Paybill)İş

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.

İş ve Şirketler Bordro ve Kesintiler Vergiler ve Harçlar

Hesaplama Girdileri

Anlık Canlı Hesaplama

Total Annual Gross Employee Pay Bill (£)

Hızlı seçim:

Hesaplanan SonuçApprenticeship 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

Ayrıntılı Hesaplama Dökümü

Gross 0.5% Levy

£22,500

Levy Due (After £15k Allowance)

£7,500

Training Funds Available

£8,250

Hesaplama Metodolojisi

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.

Yasal ve Bilgilendirici Uyarı

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

Bu hesaplayıcı yalnızca eğitim ve bilgilendirme amaçlıdır. Sonuçlar bağlayıcı finansal veya hukuki tavsiye niteliği taşımaz.

Sıkça Sorulan Sorular

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

İlgili Hesaplayıcılar

Mevcut hesaplamanıza göre önerilen araçlar ve hesaplayıcılar

Tüm araçları keşfedin

Birleşik Krallık

UK Apprenticeship Levy & £15,000 Annual Allowance Calculator

Hesaplama Girdileri

Ayrıntılı Hesaplama Dökümü

Hesaplama Metodolojisi

Yasal ve Bilgilendirici Uyarı

Sıkça Sorulan Sorular

İlgili Hesaplayıcılar

UK Sole Trader Self-Assessment Tax & Class 4 National Insurance Calculator

UK Small Business Rate Relief (SBRR) & Commercial Rates Calculator

UK VAT Flat Rate Scheme (FRS) vs. Standard VAT Calculator

UK Patent Box Regime 10% Corporation Tax Savings Calculator

UK Corporation Tax & Marginal Relief Calculator (19% to 25%)

UK National Insurance (Class 1 NICs) Employee & Employer Calculator

UK Dividend Tax & £500 Allowance Calculator (Director & Investor)

UK SIPP Pension Tax Relief & Government Top-Up Calculator