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Writer's pictureThe Apprenticeship Centre

Understanding your Levy

Let the Apprenticeship Centre deal with the headache that the Levy has created and show you how you can benefit from it.


First, we need to work out how much is in your “Levy Pot” to spend on training, to do this simply follow this formula.


No of Employees x their Gross Annual Salary = Total Wage Bill

Levy (0.5%) x Wage Bill = Levy Payment

Levy Payment – Allowance (15k) = Levy pot


Examples

A: 100 Employees with an average Gross Annual Salary of 30k

100 x £30,000 = £3,000,000 wage bill

Levy 0.5% x £3,000,000 = £15,000

£15,000 - £15,000 (Allowance) = £0 in the Levy pot


B: 1,000 employees with an average Gross Annual Salary of £20,000

1,000 x £20,000 = £20,000,000

0.5% x £20,000,000 = £100,000

£100,000 - £15,000 = £85,000 total


It’s worth knowing Companies will lose their funds if they don’t spend it within 24 months!

If you are a levy paying employer, you can access your digital account service here: https://www.gov.uk/guidance/manage-apprenticeship-funds


If you’re a smaller, non-levy paying employer, 90 per cent of the apprenticeship training is funded by the government, so you’d be required to make a contribution for the remaining 10 per cent.




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