The apprenticeship levy will apply to all UK employers in both the private and public sectors which have annual pay bills of more than £3 million and will replace the current system.

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The new levy is set to be introduced from 6 April 2017.

The levy will be charged at a rate of 0.5% of your annual pay bill. You will have a levy allowance of £15,000 per year to offset against the levy you must pay. This means you will only pay the levy if your pay bill exceeds £3 million in a given year. You will pay the levy to HM Revenue and Customs through the PAYE process.

For the purposes of the levy, a business’ pay bill will be based on the total amount of earnings subject to National Insurance Contributions (NICs) including;

Wages Commission payments Pension contributions Bonuses

If you want to know more about the apprenticeship levy and how it could affect your business, come along to our Employment Law Update, taking place in north and south Cumbria and Lancaster, where we will be discussing it in depth as well as discussing apprentices generally.

Our seminars will also cover the following areas:

- Gaming, internet usage and social media at work

- Redundancy Drugs, alcohol and e-cigarettes

- Changing terms and conditions and staff handbooks

- Case law and legislation update

Dates and Venues

Tuesday 11 October 2016 – Lancaster House Hotel, Ellel, Lancaster

Tuesday 18 October 2016 – The Swan Hotel, Newby Bridge

Thursday 20 October 2016 – Rheged Centre, Penrith

9.30 am – 12.30 pm (approx) (followed by buffet lunch)

Click here for the booking form

If you have any queries contact Martha Winn on 01228 552600 or by email at