What is the 学徒制 Levy?

The purpose of the levy is to encourage employers to invest in apprenticeship programmes 和 to raise additional funds to improve the quality 和 quantity of apprenticeships.

The Apprenticeship Levy is a payment that is collected from large employers in both the public 和 the private sectors. 付款通过PAYE退税方式支付给英国税务海关总署.

The Apprenticeship Levy paid by businesses can be accessed by those same businesses to fund apprenticeship training in their organisation.

什么规模的企业要征税?

征款起征点是按薪俸数目计算的. Businesses with a wage bill of more than £3 million will be required to pay the levy. 

税是多少?

征款金额为0.5% of a company’s payroll, 每个雇主都有15英镑的津贴,以抵销他们所欠的数额.  That’s why it only applies to businesses with a payroll over £3m. 

To explain; a business with a payroll of £6m would have an Apprenticeship Levy payable as follows:

£6,000,000 (payroll) x 0.5% (levy amount) -  £30,000  
£15,000 Less Levy allowance   
= £15,000 Levy amount payable

When will it be payable?

Businesses have been subject to the levy payment since May 2017 和 it is payable monthly, 通过英国税务海关总署PAYE退税.

Where does the money go?

All businesses that pay the levy will be able to access their contribution in their online digital apprenticeship service account This account can be used to pay for apprenticeships training 和 assessment in Engl和.

As levy payments go out monthly, businesses will start to see funds appear in their digital account a few working days later.

Businesses are required to to set up their account with the digital apprenticeship service

政府有贡献吗?

是的. As the money goes into the digital account, it gains a 10% top up from the government. That means for every £1 that enters a business’ digital account it gets an additional 10 pence.

以600万英镑的薪资业务为例, if a business pays £15,000 in levy payments throughout the year which is gradually appearing in their digital apprenticeship account, 他们还将额外获得1英镑,全年也有500人来自政府, 他们有16英镑,500 to pay for apprenticeship training 和 assessment in their digital account.

Is there a time limit on spending the funds raised in a digital account?

是的. Funds that businesses accrue in their online digital apprenticeship account will expire 18 months after they appear unless they are spent on apprenticeship training. This applies to the top-ups too.

Will smaller businesses be able to access the digital apprenticeship service?

是的. Whether you pay the levy or not, the arrival of the digital apprenticeship service is relevant as it will be available to help all businesses do the following:

  • 选择学徒制框架或标准
  • choose the training provider or providers you want to deliver training
  • 选择评估机构
  • post apprenticeship vacancies

到2020年, all employers will be able to use the digital apprenticeship service to pay for the training 和 assessment for apprenticeships.

So how will non levy payers pay for apprenticeship training?

Running parallel with the introduction of the Levy there is also a new funding system for businesses that run apprenticeship programmes. The objective of the new system is to increase businesses’ purchasing power 和 control over apprenticeship training.

首先,你要选择你想要的学徒身份, 以及你想要提供它的培训提供者, 和 you will agree a cost for the training with the provider. The government will ask you to make a 5% contribution to the overall cost of training 和 government will pay the rest.

The government will ask you to pay this directly to the provider 和 you may be able to spread it over the lifetime of the apprenticeship, 按照商定的时间表. As both you 和 the government make a payment, it’s called ‘co-investment’. The government will pay their part of the training costs direct to the provider.

在某些情况下, these additional incentives will mean that 100% of training costs to the employer are covered.

取得联系

To find out how we can help you with anything to do with apprenticeships, please get in touch with us.

电子邮件: apprenticeships@worc.ac.uk