A summary is below, but if you are unsure of anything and would like to discuss this with our team, please get in touch.
Funding Guidance - Updated August 2026
Non-Levy paying employers
· 16-24-year-old apprentice → Government funds 100% of training and assessment costs.
· 25+ apprentice → Government funds 95%; employer contributes 5%.
Levy-paying employers with available Levy funds
· Levy funds cover 100% of training and assessment costs (up to the funding band maximum).
Levy-paying employers with insufficient/exhausted Levy funds
· 16-24-year-old apprentice → Government funds 100% of training and assessment costs.
· 25+ apprentice → Government funds 75%; employer contributes 25% of training and assessment costs
How funding works if you pay the apprenticeship levy
If you pay the apprenticeship levy, you will need to work with your:
- payroll department to understand how much apprenticeship levy you are due to pay each month and submit to HMRC through the PAYE process
- finance department for strategic decisions on how you will spend your levy funds
- HR or training department to discuss your apprenticeship strategy
The amount of funding entering your account each month is calculated by:
- the levy you declare to HMRC through the PAYE process
- multiplied by the proportion of your pay bill paid to your workforce who live in England
More information- If you are a large employer and pay into the levy.
If you don’t pay into the levy.
The Gov.uk website explains the above table in more detail:
We have a team of dedicated assessors who can support you to understand the funding so please contact us if you have any questions.
