什么是学徒税?

The purpose of the levy is to encourage employers to invest in apprenticeship programmes 而且 to raise additional funds to improve the quality 而且 quantity of apprenticeships.

The Apprenticeship Levy is a payment that is collected from large employers in both the public 而且 the private sectors. 该款项通过PAYE报税表支付给英国税务海关总署.

The Apprenticeship Levy paid by businesses can be accessed by those same businesses to fund apprenticeship training in their organisation.

多大规模的企业需要缴纳征费?

征费起征点按工资单规模计算. Businesses with a wage bill of more than £3 million will be required to pay the levy. 

征费是多少?

征费为0.公司工资的5%, 每个雇主都有15英镑的津贴,以抵消他们所欠的金额.  That’s why it only applies to businesses with a payroll over £3m. 

To explain; a business with a payroll of £6m would have an Apprenticeship Levy payable as follows:

600万英镑(工资)x 0.5%(征税金额)- 30,000英镑  
减少1.5万英镑的税收津贴   
= 15,000英镑

什么时候付款?

Businesses have been subject to the levy payment since May 2017 而且 it is payable monthly, 通过HMRC PAYE报税.

钱都去哪儿了?

All businesses that pay the levy will be able to access their contribution in their online 数字学徒服务 account This account can be used to pay for apprenticeships training 而且 assessment in Engl而且.

因为征款每月都要支付, businesses will start to see funds appear in their digital account a few working days later.

企业被要求在该机构开设账户 数字学徒服务

政府有贡献吗?

是的. As the money goes into the digital account, it gains a 10% top up from the government. That means for every £1 that enters a business’ digital account it gets an additional 10 pence.

以600万英镑的工资业务为例, 如果一家企业支付15英镑,000 in levy payments throughout the year which is gradually appearing in their digital apprenticeship account, 他们还将额外获得1英镑,政府一年也给了500, 所以他们有16英镑,500 to pay for apprenticeship training 而且 assessment in their digital account.

Is there a time limit on spending the funds raised in a digital account?

是的. Funds that businesses accrue in their online digital apprenticeship account will expire 18 months after they appear unless they are spent on apprenticeship training. 这也适用于充值服务.

Will smaller businesses be able to access the 数字学徒服务?

是的. 不管你付不交税, the arrival of the 数字学徒服务 is relevant as it will be available to help all businesses do the following:

  • 选择一个学徒框架或标准
  • choose the training provider or providers you want to deliver training
  • 选择评估机构
  • 学徒职位空缺

到2020年, all employers will be able to use the 数字学徒服务 to pay for the training 而且 assessment for apprenticeships.

So how will non levy payers pay for apprenticeship training?

Running parallel with the introduction of the Levy there is also a new funding system for businesses that run apprenticeship programmes. The objective of the new system is to increase businesses’ purchasing power 而且 control over apprenticeship training.

首先,你要选择你想要的学徒生涯, 以及你希望提供培训的机构, 而且 you will agree a cost for the training with the provider. The government will ask you to make a 5% contribution to the overall cost of training 而且 government will pay the rest.

The government will ask you to pay this directly to the provider 而且 you may be able to spread it over the lifetime of the apprenticeship, 按照约定的时间表. As both you 而且 the government make a payment, it’s called ‘co-investment’. The government will pay their part of the training costs direct to the provider.

在某些情况下, these additional incentives will mean that 100% of training costs to the employer are covered.

保持联系

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电子邮件: apprenticeships@worc.ac.uk