Apprenticeship Levy

Apprenticeship Levy 

From April 2017, the Apprenticeship Levy will change the way employers pay for and engage with apprenticeships.

If you are a business with a payroll of over £3 million (including your contingent labour payrolls), you will have to pay the 0.5 per cent levy.

For recruitment businesses, this means paying the levy on all your permanent staff as well as the temporary agency workers and contractors you pay via PAYE.

How to best make use of the levy in your organisation

Apprenticeships in recruitment are a great way to attract and retain the best talent for your business. Find out more about how you can use the levy to shape the recruitment talent you need here.

We hosted a series of Apprenticeship Levy Workshops in early 2017 to answer all of your questions and help your business navigate the changes. Read our blog for the key talking points from the workshops.

The REC can also provide a specialist consultancy and advisory service for those employers interested in becoming an employer provider or full apprenticeship provider. For more information please email or call us on 020 7009 2100.


We want your feedback

We want to know how the levy will affect your recruitment business, so we can continue to feed into government’s proposals. What opportunities and challenges will this present for you? What will this mean for your internal training programmes? How do you intend to make use of the levy funding, if at all?

Please send your feedback to


Useful information

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The Apprenticeship Levy - Are you ready for the levy? Infographic.
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Are you prepared for the Apprenticeship Levy? Blog – 2 Feb 2017
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Apprenticeship Levy – new guidance from government - Policy update – 16 Aug 2016,
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Industry leaders call on George Osborne to make apprenticeship levy fair - 23 May 2016
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The Apprenticeship Levy: a new tax on business or essential for talent development? - 23 Feb 2016
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REC Legal bulletin - March/April 2017
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 #AutumnStatement 2015: What's in it for recruiters? Autumn Statement 2015 update - 26 Nov 2015

For more information on the levy, please contact

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