In the Summer Budget, the Government announced the introduction of a levy on large private and public sector employers to help fund 3 million new, high quality apprenticeships.  The Government wants the levy to be both simple and proportionate and therefore intends for the levy to be calculated on the basis of employee earnings and for employers to pay the levy through their PAYE return to HMRC. A consultation has now started seeking views on the definition of a ‘large’ employer, i.e. how the size of an organisation in terms of the number of employees should be calculated, how to make sure that employers paying the levy have the opportunity to get more out than they put in and how best to give employers control of apprenticeships. Further details on the rate and scope of the levy will be announced in the autumn.

Content Note

The aim is to provide summary information and comment on the subject areas covered. In particular, where employment tribunal and appellate court cases are reported, the information does not set out full details of all the facts, the legal arguments presented by the parties and the judgments made in every aspect of the case. Click on the links provided to access full details. If no link is provided contact us for further information. Employment law is subject to constant change either by statute or by interpretation by the courts. While every care has been taken in compiling this information, SM&B cannot be held responsible for any errors or omissions. Specialist legal advice must be taken on any legal issues that may arise before embarking upon any formal course of action.