The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
Payroll pooling is a historic practice and is now only used by a small number of employers. Where there is a pooled payroll scheme, there may be some employers who have a liability to pay the apprenticeship levy and some who do not.
This guidance explains how the apprenticeship levy will operate in these situations and with pooled payrolls more generally.
Members with these schemes should also contract their payroll provider as soon as possible to find out exactly how their system will handle these situations.
This guidance can also be found within HMRC internal manual: Apprenticeship Levy Manual .
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Employer guide to apprenticeships 22 March 2017
The Apprenticeship Service through the Skills Funding Agency has published updates to their employer guides to provide information and an overview of the benefits of recruiting apprentices to their business in England.
Two brief guides are available:
Employer Guide to Apprenticeships
How do I employ an Apprentice
To find out more about becoming an apprenticeship employer please complete the enquiry form or employers can call 08000 150 600.
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