Paying the Apprenticeship Levy and how to register for the Apprenticeship Service?
Employers must report their levy each month on the Employer Payment Summary (EPS). Levy payers must send the EPS to HMRC within 14 days after the end of each tax month. If you do not use an EPS or your payroll software doesn’t have EPS functionality, you can use HMRC’s Basic PAYE Tools to calculate and report your levy liability.
The levy should be paid from April 2017 and will be deposited into your Apprenticeship Service account from May 2017.
Levy paying organisations are required to register for an Apprenticeship Service Account.
- Will aid the selection of your training provider and end point assessment organisation
- Monitors levy spend against apprenticeship provision
- Monitors Monthly payments to the Provide
To register, levy-paying employers should have:
- Their Government Gateway *login details for PAYE scheme numbers for schemes you want to include
- The details for each organisation that will be making an agreement with a training provider for apprenticeship training, including Companies House or charity number
*The Government Gateway is the website you use to register for online government services. The notifications submitted via your EPS will be recorded in the Gateway. Your payroll contact should hold the registration details.