UK employer planning

UK apprenticeship levy calculator

Estimate the apprenticeship levy from your annual UK pay bill and allowance offset.

The levy is usually 0.5% of the pay bill above £3 million, with an allowance that can reduce what you actually pay.

Estimated apprenticeship levy

£0.00

No levy due below the pay-bill threshold

Annual pay bill
£2,500,000.00
Chargeable pay bill above £3 million
£0.00
Gross levy at 0.5%
£0.00
Allowance offset
£0.00
Estimated levy payable
£0.00

This is a planning estimate only. Check your payroll group structure and any current HMRC rules before treating it as a final figure.

When this is useful

If your business has a large payroll, the levy is a separate employer cost worth checking early in the year.

What the calculator does

It applies the levy rate to the portion of pay bill above the threshold and then subtracts the allowance you enter.

Important limits

This is a simplified planning estimate only. Connected companies, payroll group rules and future HMRC changes can alter the amount payable.