Скачать или смотреть Apprenticeship Reforms Levy

As a large employer (with more than 50 employees and a pay bill of over £3 million) you will pay an annual Apprenticeship levy. The levy will be 0.5% of your annual pay bill. All employers have a £15,000 levy allowance which is why only employers with a pay bill of more than £3 million will pay the levy. Funds are taken via the PAYE system and placed in an Apprenticeship Service (AS) account. The Government will then give you a 10% top up, meaning you'll be able to access more funds than you pay into the levy. You can access the funds through your AS account to purchase Apprenticeship training for new apprentices and to develop existing employees of any age or position - including graduates - as long as there is a need for training and they live or work in England.

As a levy payer, you will pay the full cost of training an apprentice. Each Apprenticeship programme will fall into one of 15 ‘funding bands’ ranging from £1,500 to £27,000. Therefore the cost you will have to pay will depend on which funding band the Apprenticeship you wish the apprentice to do falls into.

If the apprentice is aged:
• 16-18; or
• 19-24 and is a care leaver or has a Local Authority Education, Health & Care Plan
... you’ll receive a £1,000 bonus per apprentice, paid in two equal instalments.

Please note: as apprentices are employees of your company, you are responsible for paying apprentices at least the minimum wage.