When you need to pay it

When you need to pay it

As an employer, you’ll have to pay Apprenticeship Levy each month from 6 April 2017 if you:

Your annual pay bill is all payments to employees that are subject to employer Class 1 secondary National Insurance contributions (NICs) such as wages, bonuses and commissions. You must include payments to:

Your pay bill doesn’t include:

  • earnings of employees under the age of 16
  • earnings of employees who aren’t subject to UK NICs legislation
  • earnings on which Class 1A NICs are payable, such as benefits in kind

 

 

 

Contains public sector information licensed under the Open Government Licence v3.0.