If your organisation has a payroll of over £3 million you will pay a contribution (0.5% of your total payroll) into the apprenticeship levy. This is part of your PAYE payment.
This goes into your Digital Apprenticeship Service (DAS) account. The DAS can only be used to fund apprenticeships, and any levy funds will expire after 12 months*.
Payments are made from the DAS to the training provider every month. If there are insufficient funds in your levy account we will be advised and be required to raise an invoice to you for 25%* of the shortfall.
If you have excess funds in your levy account you can opt to transfer up to 25% to a non-levy paying employer to support the wider community with apprenticeship training.
You will need to set up a Digital Apprenticeship Service (DAS) account to secure funding. Don’t worry though, we can help you with this.
*Details are correct as of April 2026.
Transferring your levy funds (for levy-paying employers)
Why let your mandatory levy contributions go to waste? Levy transfers give you control over who you support and what you fund. You can choose to invest in a specific town, city or sector.
You decide:
• Which businesses receive your funding
• Which apprenticeship standards and levels are supported
Key points:
• You can transfer up to 25% of your levy funds from the previous financial year
You can:
• Make a public pledge, allowing businesses to apply for funding, or
• Transfer funds directly to a business you know by inviting them to connect
Transferred funds cover 100% of apprenticeship training and assessment costs
Funding is committed for the full duration of the apprenticeship
For full details, visit the Government website.
