This is a key time of year for recruitment following August’s exam results.

So now is a good time for employers to consider how they might use the government’s Apprenticeship Levy to benefit their business.

Apprenticeships can ensure that new recruits are trained in the relevant skills employers need, bringing value to organisations. The GOV.UK website contains a free search facility to find an apprenticeship.

Funding

Employers who already pay the Apprenticeship Levy should have registered on the Apprenticeship Service and be reporting to HMRC each month.

Firms can search for apprenticeship training using the find apprenticeship training facility on GOV.UK. Once registered on the Apprenticeship Service, firms can:

  • Sign the agreement to allow funds to be spent on apprenticeships
  • Add one or more organisations
  • Add PAYE schemes
  • Decide what other team members are to be added to an account
  • Add apprentices to the account, otherwise the training provider will not get paid
  • Declare the Apprenticeship Levy by the 19th of each month to secure the levy funds for that month

For a non-levy paying employer, guidance is available on the steps they need to take to recruit an apprentice.

Business Tax Account (BTA)

At present, the Apprenticeship Levy charge will be shown within an employer’s HMRC BTA on the summary page where the Levy charge will be included in the amount that employers owe. Under this figure it will show ‘includes Apprenticeship Levy bill of £…’

An employer’s levy charge is not currently available to view within the existing Liabilities and Payments viewer.

Help and support

Help and support is available from the National Contact Centre helpline on 08000 150 600 or by email: helpdesk@manageapprenticeships.service.gov.uk. Further guidance on the Apprenticeship Levy is available on the GOV.UK website.

Bishop Fleming’s Payroll Services team is also available to help with your Apprenticeship Levy lissues or any other payroll-related matter.

 
 
 
 
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