2026/27 Tax YearHMRC Verified
Apprenticeship Levy Calculator
Calculate your apprenticeship levy based on your annual pay bill. The levy applies to employers with a pay bill over £3 million.
Calculate Your Apprenticeship Levy
Enter your total annual pay bill to calculate the levy
Total earnings subject to Class 1 secondary NICs (salaries, wages, bonuses, commissions)
Your Apprenticeship Levy
Annual Levy
£10,000
Monthly Levy
£833
Gross Levy (0.5%)£25,000
Levy Allowance-£15,000
Net Levy Payable£10,000
Effective Rate0.200%
Digital Account Funds (with 10% top-up)£11,000
About the Apprenticeship Levy
How It Works
The Apprenticeship Levy is a UK tax on employers to fund apprenticeship training. It is charged at 0.5% of your annual pay bill, with a £15,000 annual allowance.
Using Your Levy
- Funds appear in your digital apprenticeship service account
- Government adds 10% top-up to your funds
- Use funds to pay for apprenticeship training and assessment
- Unused funds expire after 24 months
Connected Companies
Connected companies share one £15,000 allowance between them. Companies are connected if one controls the other or they are under common control.
2026/27 Levy Rates
Levy Rate0.5%
Annual Allowance£15,000
Pay Bill Threshold£3,000,000
Government Top-Up10%