If you’re an employer with a pay bill over £3 million a year, you must pay the
apprenticeship levy from 6 April 2017. You will report and pay your levy to HMRC through the PAYE process.
If you have a pay bill of less than £3 million a year will not need to pay the levy. At least 90% of non-levy-paying employers’ apprenticeship training and assessment costs in England will be paid for by the government.
The government will ask these employers to make a 10% cash contribution to the cost, paid directly to the provider, and the government covers the rest.