Sentences with phrase «apprenticeship levy payments»

Where a pooled payroll contains only one employer who is liable to make apprenticeship levy payments, the calculation must ensure that only that employer's pay bill is taken into account, ignoring the smaller employers» paybills.

Where more than one employer in a pooled payroll is liable to make apprenticeship levy payments, then the pooled payroll must be split so that each levy - payer has a unique PAYE reference.

Where none of the employers in a pooled payroll expect to make apprenticeship levy payments in their own right, then they do not need to make any changes to the pooled payroll, even if the sum of their pay bills exceeds the trigger level (so long as their payroll software allows this).

Not exact matches

The process of registration allows employers, whose main business activities often sit outside of training and education, to deliver apprenticeships and draw down the associated levy payment.

From April 2017, employers are required to calculate the apprenticeship levy due for each tax month, pay this amount to HMRC with other remittances, and include details in their Employer Payment Summary submissions.