Apprenticeship levy
This function is only available for the United Kingdom (BRI) legislation.
If your company’s annual pay bill is over the threshold, the company must pay an apprenticeship levy, even if it employs no apprentices. The amount that needs to be paid is a percentage of the annual pay bill. There is an allowance that can be used to offset the levy. The levy is reported and paid to HM Revenue and Customs (HMRC) through the Pay As You Earn (PAYE) process.
If the company is part of a group of connected companies, with separate data for each company, the apprenticeship levy allowance can be split across multiple companies.
If the company is part of a group of connected companies, you can split the apprenticeship levy allowance across the companies in the group. Companies are considered as “connected” if one of them has control of the other, or both companies are under the control of the same person.
All the connected companies are treated as one whole company. If the company is made up of multiple companies, the threshold and allowance can be apportioned across all the companies, but the totals must not exceed the threshold or the allowance.
You can also split the apprenticeship levy allowance across different PAYE schemes.
Prerequisites
Refer to documentation Implementation
Screen management
The screen header confirms the company selected and the tab contains the Apprenticeship Levy details for the current month and the year to date.
Header
Presentation
The screen header confirms the company selected and the tab contains the Apprenticeship Levy details for the current month and the year to date.
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Fields
The following fields are present on this tab :
Block number 1
| Enter the company code or use the Look up tool to search for and select the code. |
| This is the company, or trade name. |
| This check box displays the status of the Pay bill below threshold check box on the UK Legal data screen in the Companies function (GESCPY). |
Calculate
| Select this check box to display the current values. |
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Tab General
Presentation
This tab displays two grids of apprenticeship ley details. The first displays details for the current tax month. The other grid displays details for the preceding months of the current tax year. Tax months start on the 6th of the month and end on the 5th of the following month.
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Fields
The following fields are present on this tab :
Grid Current month
| This column displays the current period start date. |
| This column displays the value of employees’ pay on which National Insurance Contributions were calculated in the tax month related to the row. |
| This column displays the value of employees’ pay on which National Insurance Contributions were calculated in the current tax year to date, up to the tax month related to the row. |
| This column displays the value of apprenticeship levy allowance accrued to date, up to the tax month related to the row. |
| This column displays the value of apprenticeship levy allowance accrued to date, up to the tax month related to the row. |
| This column displays the value of apprenticeship levy due to be paid to date, up to the tax month related to the row. This is calculated by subtracting the Allowance to date from the Levy to date. If the result is positive it is displayed here, if the result is zero or negative then zero is displayed. |
| This column displays the amount of levy that should be paid for the tax month related to the row. This is calculated by subtracting the Levy to pay values for all previous months from the Levy due to date. |
Grid Apprenticeship levy
| This column displays the number representing the tax months in the year with 1 representing April and 12 representing March. Only payroll month that have been completed appear in the grid. The current tax month is detailed in the Current month grid. |
| This column displays the current period start date. |
| This column displays the value of employees’ pay on which National Insurance Contributions (NICs) were calculated in the current tax month.
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| This column displays the value of employees’ pay on which National Insurance Contributions were calculated in the current tax year to date. |
| This column displays the value of apprenticeship levy accrued to date. |
| This column displays the value of apprenticeship levy allowance accrued to date. This will normally be accrued at one twelfth of the national annual allowance per tax month, including the current month. However, if the Override apprenticeship levy allowance check box in the Apprenticeship levy block of the UK Legal data screen in the Companies (GESCPY) function is selected, it will be the same proportion of the Apprenticeship levy allowance figure allocated to the company. This figure will be used if the company is a member of a collected group of companies that are splitting the apprenticeship levy allowance between the group of companies. |
| This column displays the value of apprenticeship levy due to be paid to date. This is calculated by subtracting the Allowance to date from the Levy to date. If the result is positive it is displayed, if the result is zero or negative then zero is displayed. |
| This column displays the amount of levy that should be paid for the current tax month. This is calculated by subtracting the Levy to pay values for all previous months from the Levy due to date. |
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