ALM09100 - Paying and reporting the levy: calculating what an employer has to pay
Income Tax (Pay As You Earn) Regulations 2003
»Ê¹ÚÌåÓýapp 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). »Ê¹ÚÌåÓýapp 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 ‘pay billâ€� can be found at ALM07000.
An employer’s software may have been updated to calculate their levy liability. If it hasn’t been updated, they can use HMRC’s to calculate and report their levy liability.