We have set our optional cookies. By clicking any link on this page you are giving your consent for us to do this. OR: leave cookies off Read about our cookies
Search this website
eZone student resource

What is the Apprenticeship Levy and who pays it?

Government funding for Apprenticeships has changed. An Apprenticeship Levy, a mandatory tax, was introduced for all employers with a wage bill that exceeds £3 million.

  • Levy on UK employers will fund growth in the Apprenticeship programme. In parallel, employers have been given more influence over how Apprenticeships are designed and paid for.
  • The Levy (0.5% of pay bill) is paid through PAYE. It applies to all employers in all sectors.
  • Employers in England who pay the Levy are able to get out more than they pay into the Levy, through a 10% top-up to their digital accounts.


Address: East Surrey College, Gatton Point, London Road, Redhill, Surrey RH1 2JX

Main Switchboard: 01737 772611 / Client Services: 01737 788444 / Email: clientservices@esc.ac.uk