Let’s celebrate apprenticeship week
The 15th annual national apprenticeshipweek (NAW) is scheduled to take place on 7-13 February 2022. Apprenticeships are particularly important for payrollers, as they are one of the routes that can be taken to enter into, but also to progress, within a payroll career. Not only that, but payroll professionals often must deal with the calculation and reporting of the apprenticeship levy as part of their day-to-day role. For the second year running, the theme of NAW for 2022 will be ‘build the future’.
Level 3 ● 13 June 2018 – the date the level 3 in payroll administration apprenticeship was approved for delivery ● £9,000 – the level 3 payroll administration apprenticeship can be funded using the apprenticeship levy – the maximum funding is £9,000 ● 18 months – the typical duration of the level 3 apprenticeship before arriving at the apprenticeship gateway ● 3 months – once at the gateway, the apprentice must complete all assessments within this time frame and can’t progress to the next assessment until the previous one has been passed.
Level 5 ● 16 December 2020 – the date the level 5 payroll assistant manager apprenticeship was approved for delivery ● £11,000 - the level 5 payroll assistant manager apprenticeship can be funded using the apprenticeship levy – the maximum funding is £11,000 ● 24 months – the typical duration of the level 5 payroll assistant manager apprenticeship before arriving at the apprenticeship gateway ● 4 months – once at the gateway,
Paying the apprenticeship levy ● who has to pay? – employers who have an annual pay bill of over £3 million ● how much do they pay? – the apprenticeship levy is charged at a rate of 0.5% on an employer’s annual pay bill, but employers are given an annual apprenticeship levy allowance of £15,000 ● how do they pay it? – the apprenticeship levy is reported through the employer payment summary (EPS) and paid across in the same way as other liabilities. Using the apprenticeship levy ● how long does an employer have to use funds? – they have a period of 24 months after the funds enter their apprenticeship service account to use them ● how can employers transfer levy funds? – levy paying employers can transfer up to 25% of their levy funds to other employers if they wish ● top tip – be aware that apprenticeships are a devolved policy, so how the apprenticeship levy is managed will differ based on whether an organisation is located in England, Wales, Scotland or Northern Ireland.
this is the typical time taken for apprentices to complete all assessments at this level.
What is the apprenticeship gateway? The apprenticeship gateway is the point at which the apprentice has completed their training. The training provider and employer will have agreed they are ready to be assessed on their learning. At this stage, an end point assessment organisation will assess the apprentice, ensuring they meet the key skills and behaviours for the standard of the qualification.
We want to hear from you Do you have anything to share about how the apprenticeship levy is processed within your organisation? Have you ever enrolled on a payroll-related apprenticeship? Do you want to talk about apprenticeships more generally? Get in touch, at policy@cipp.org.uk . Get involved Individuals, employers and training providers are encouraged to get involved in NAW, and the hashtag #buildthefuture can be used on social media to promote awareness. A toolkit is available which will help in planning activities related to NAW 2022. This can be found here: http://ow.ly/Xk5w30s72aU.
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| Professional in Payroll, Pensions and Reward |
Issue 77 | February 2022
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