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The Independent Automotive Aftermarket Federation

Apprenticeship levy (April 2017)

Date: Wednesday 24 May 2017

Businesses with an annual &lsquo,pay bill&rsquo, over £,3 million must pay the apprenticeship levy from 6 April 2017. A pay bill is the total wages paid to an employee ,(or group of employees) within a specific time period.

If this affects your company, you&rsquo,ll need to report and pay the levy to HMRC through the Pay As You Earn (PAYE) process.

The levy won&rsquo,t affect how a business funds training for apprentices who started a programme before 1 May 2017. This will carry on funding these under the ,terms in place when the apprenticeship started.