Paying the Apprenticeship Levy
You receive a bill based on the wages subject to secondary National Insurance Contributions at Class 1. All wages count in calculating the bill, even those below the threshold. Wages include any money gained through employment. This also includes commission, bonuses, and pensions. At a glance, an employer paying annual wages of £5,000,000 pays an Apprenticeship Levy of £10,000. Your Apprenticeship Levy will be paid to HMRC.