UK Tools
UK Apprenticeship Levy Calculator
Enter your annual pay bill to estimate your Apprenticeship Levy contribution, the 10% government top-up, and the funds you can spend through your digital apprenticeship service account.
Total earnings on which Class 1 secondary National Insurance contributions are payable.
Gross levy (0.5%)
£25,000
£15,000 allowance offset
− £15,000
Annual levy paid
£10,000
10% government top-up
+ £1,000
Total funds in digital account / year
£11,000
Monthly digital account credit
£917
How the Apprenticeship Levy works
UK employers with an annual pay bill above £3 million pay an Apprenticeship Levy of 0.5% on the portion above the £3m threshold. The Levy is collected monthly through PAYE alongside Income Tax and National Insurance, and credited into a digital apprenticeship service account with a 10% government top-up. Funds must be spent within 24 months of entering the account or they expire.
For deeper context see the resource article on the UK Apprenticeship Levy.
What this calculator does not cover
- Connected-company group calculations (one shared £15,000 allowance)
- Co-investment funding for non-levy employers (95% government, 5% employer)
- Levy transfer to other employers (up to 50% of annual allowance)
For complex group structures, refer to the official HMRC guidance on gov.uk.