ALM09100 - Paying and reporting the levy: calculating what an employer has to pay
Income Tax (Pay As You Earn) Regulations 2003
The Apprenticeship Levy is an annual charge, but employers report and pay it each tax month, as they do other PAYE liabilities. Levy paying employers must report the levy on the Employer Payment Summary (EPS). The monthly calculation of levy liability is based on the total pay bill for the tax month, which may include weekly as well as monthly pay runs. For more information about 바카라 사이트˜pay bill바카라 사이트™ can be found at ALM07000.
An employer바카라 사이트™s software may have been updated to calculate their levy liability. If it hasn바카라 사이트™t been updated, they can use HMRC바카라 사이트™s to calculate and report their levy liability.