Digital Apprenticeship Service
For those with a pay bill of less than £3 million, will not be able to use the Digital Apprenticeship Service until 2018 or 2019. However from April 2017, there will be a requirement to co-invest and make a financial contribution towards the cost of any apprenticeship programmes in your business.
For employers who do not pay the apprenticeship levy, a Digital Apprenticeship Service account will not need to be set up. A price will be agreed with a training provider, in addition a contribution will be payed towards the costs of the training and assessment to the training provider directly. This gives employers more time to prepare for the new system.
Apprenticeship Levy Payers
The training and development budget will need to be looked at, in order to identify ways in which this can be delivered through the levy.
The advanced/higher Apprenticeship standards cover the core skills, knowledge and behaviours required. This is for more senior or technically challenging positions within a business and therefore can be used to enhance staff development programme.
How is the Apprenticeship Levy paid?
1. Payroll department will calculate, report and pay the levy to HMRC, through the PAYE process alongside Income Tax and National Insurance
2. Single employers with multiple PAYE schemes will be added together in levy calculations
3. Employer’s Levy payments will be recorded on the Digital Apprenticeship Service website where the account can be accessed at any time. NowSkills can help you set this up.