{"id":45742,"date":"2025-12-02T11:43:34","date_gmt":"2025-12-02T11:43:34","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/?post_type=resources&#038;p=45742"},"modified":"2025-12-02T11:54:10","modified_gmt":"2025-12-02T11:54:10","slug":"apprenticeship-levy","status":"publish","type":"resources","link":"https:\/\/employmenthero.com\/uk\/resources\/apprenticeship-levy\/","title":{"rendered":"The Apprenticeship Levy Explained"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull resource-sticky-downloadable-template has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull blog-template-header has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb 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C2.56821124,12.921447 3.80678291,13.3317192 5.05377751,13.2188532 C5.20097822,13.2064956 5.34697566,13.1875473 5.49176982,13.1613904 C6.61362375,12.9593437 7.63039162,12.3585585 8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" fill=\"currentColor\"\/><\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group post-title-mobile has-global-padding is-layout-constrained wp-container-core-group-is-layout-6 wp-block-group-is-layout-constrained\"><h2 class=\"blog-template-title wp-block-post-title\">The Apprenticeship Levy Explained<\/h2>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-5 wp-block-group-is-layout-flex\">\n<p class=\"has-sm-font-size\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2025-12-02T11:43:34+00:00\">2 Dec 2025<\/time><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns content-flex is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\">\n<div class=\"wp-block-group sticky-downloadable-title has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-11 wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--24)\"><h1 class=\"blog-template-title wp-block-post-title\">The Apprenticeship Levy Explained<\/h1>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-10 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9 wp-block-group-is-layout-flex\">\n<p class=\"has-sm-font-size\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2025-12-02T11:43:34+00:00\">2 Dec 2025<\/time><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"content-wrapper\" class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-container-core-group-is-layout-12 wp-block-group-is-layout-constrained\">\n<p class=\"has-paragraph-2-m-font-size\">The Apprenticeship Levy can often feel like just another payroll task to juggle. For many employers, it\u2019s a confusing compliance requirement that raises more questions than answers. But what if you could turn it into an advantage? When managed well, the Apprenticeship Levy can become a strategic tool for upskilling your workforce and supporting long-term growth.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Understanding how it works, who pays it and how to report it is the first step. This resource breaks down everything you need to know about the Apprenticeship Levy, alongside a downloadable checklist to help you manage it with confidence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is in this checklist?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">To make compliance easier, we\u2019ve created a practical checklist to use alongside this guide. It acts as your step-by-step action plan for managing the Apprenticeship Levy accurately every month.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">You\u2019ll find everything you need to:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>Calculate your levy contributions.<\/li>\n\n\n\n<li>Report and pay your liabilities correctly.<\/li>\n\n\n\n<li>Maintain a clear, repeatable and audit-proof process.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Use it as part of your regular payroll routine to stay compliant and organised. With this tool in hand, you can manage the levy without stress or confusion.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Let\u2019s start by looking at what the Apprenticeship Levy actually is and why it exists.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-1 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#form\">Download the checklist<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What is the Apprenticeship Levy?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><a href=\"https:\/\/www.gov.uk\/guidance\/pay-apprenticeship-levy\" target=\"_blank\" rel=\"noreferrer noopener\">The Apprenticeship Levy <\/a>is a UK tax designed to fund apprenticeship training and development. Introduced in 2017, it was created to encourage employers to invest in skills and build a stronger future workforce.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Funds collected through the levy go directly towards approved apprenticeship training and assessment programmes. Larger employers contribute through their payroll, while smaller employers can still access government-backed funding through co-investment.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">At its core, the levy isn\u2019t just a tax. It\u2019s an investment in developing talent, reducing skills shortages and improving productivity across the economy.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who pays the Apprenticeship Levy?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">You must pay the Apprenticeship Levy if your annual pay bill exceeds \u00a33 million. Your pay bill includes all employee earnings subject to Class 1 secondary National Insurance contributions (NICs), such as wages, bonuses and commissions.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">If you operate multiple payrolls or belong to a group of connected companies, you\u2019ll need to add all pay bills together. If the total exceeds \u00a33 million, you\u2019ll pay the levy. A single \u00a315,000 allowance is shared between connected companies.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Even if your business doesn\u2019t meet the threshold, it\u2019s worth understanding how the levy works, as you can still access apprenticeship funding through co-investment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How does the Apprenticeship Levy work?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Once you&#8217;ve determined you&#8217;re a levy-paying employer, the process is managed through your standard PAYE system. Each month, you calculate your levy liability, report it to HMRC and pay it alongside your income tax and National Insurance contributions.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The mechanics rely on getting the numbers right each month, which starts with a clear calculation.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Each month, you\u2019ll:<\/p>\n\n\n\n<ol class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>Calculate your levy liability.<\/li>\n\n\n\n<li>Report it to HMRC.<\/li>\n\n\n\n<li>Pay it alongside your income tax and National Insurance contributions.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Your contributions are then credited to a <a href=\"https:\/\/www.apprenticeships.gov.uk\/employers\/create-apprenticeship-service-account\" target=\"_blank\" rel=\"noreferrer noopener\">digital Apprenticeship Service account<\/a>, which you can use to pay for training and assessments. Only approved training providers can deliver courses funded by your levy.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Funds in your digital account expire after 24 months, so it\u2019s important to plan how you\u2019ll use them. You can also transfer up to 25% of your annual levy funds to other businesses, supporting apprenticeships across your supply chain or community.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How to calculate Apprenticeship Levy<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The calculation itself is straightforward. The levy is charged at 0.5% of your total annual pay bill. However, you also get an annual levy allowance of \u00a315,000 to offset against what you owe. This allowance is divided evenly across the months, giving you \u00a31,250 to use each month.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Here\u2019s how it works in practice:<\/p>\n\n\n\n<ol class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>Calculate your total monthly pay bill (all earnings subject to Class 1 secondary NICs).<\/li>\n\n\n\n<li>Calculate 0.5% of this monthly figure.<\/li>\n\n\n\n<li>Subtract the monthly allowance of \u00a31,250.<\/li>\n\n\n\n<li>The remaining amount is what you owe for the Apprenticeship Levy that month.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">For example, if your monthly pay bill is \u00a3350,000, your levy due would be (\u00a3350,000 x 0.5%) &#8211; \u00a31,250 = \u00a3250 for that month. You report this figure to HMRC through your Employer Payment Summary (EPS) as part of your payroll submission. A clear grasp of payroll processes is essential here and our <a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-guide\/\">payroll guide<\/a> offers a great foundation.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">While the rules apply to employers over the threshold, many wonder if specific exemptions exist.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is an Apprenticeship Levy exemption?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">There are no true exemptions from the Apprenticeship Levy itself. If your annual pay bill is over \u00a33 million, you are required to pay it. The term &#8220;exemption&#8221; is more commonly used to refer to employers who fall below this threshold and therefore do not have to pay the levy.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">If your pay bill is under \u00a33 million, you don\u2019t pay the levy. However, you can still access funding for apprenticeships through a system called &#8220;co-investment,&#8221; where the government pays for 95% of the training costs and you pay the remaining 5%. It\u2019s also important to note that apprenticeship funding rules differ slightly between England, Scotland, Wales and Northern Ireland, so be sure to check the specific guidance for your location.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">A key part of reporting your liabilities to HMRC, including the levy, is the P32 report.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is a P32 report?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/statutory-payments-manual\/spm210900\" target=\"_blank\" rel=\"noreferrer noopener\">The P32 Employer Payment Record<\/a> is a report generated by your <a href=\"https:\/\/employmenthero.com\/uk\/products\/payroll-software\/\">payroll software<\/a> each month (or quarter). It summarises your total PAYE liabilities due to be paid to HMRC for that period. This report is your central source of truth for payments.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">It breaks down everything you owe, including:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>Employee income tax (PAYE).<\/li>\n\n\n\n<li>Employee and employer National Insurance contributions.<\/li>\n\n\n\n<li>Student loan deductions.<\/li>\n\n\n\n<li>And, if applicable, your Apprenticeship Levy payment.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The P32 shows you the final, consolidated amount to pay to HMRC after accounting for any reductions, like statutory payments you\u2019ve reclaimed. Reviewing it each month is a critical step in ensuring your payroll\u2014and your levy payments\u2014are accurate. Managing this alongside other payroll duties, like the <a href=\"https:\/\/employmenthero.com\/uk\/blog\/end-of-employment-payroll-process\/\">end of employment payroll process<\/a>, demands precision.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Manually tracking all these moving parts is a recipe for error and wasted time. This is where automation can transform your workflow.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can 91±¬ΑΟ help?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Stop letting payroll compliance slow you down. The Apprenticeship Levy adds another layer of complexity to an already demanding process, but it doesn\u2019t have to be a struggle. The right tools can eliminate the administrative burden entirely.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">91±¬ΑΟ\u2019s <a href=\"https:\/\/employmenthero.com\/uk\/products\/payroll-software\/\">payroll software<\/a> automates the entire process for you. Our system automatically calculates your levy liability based on your pay bill, includes the correct figures in your HMRC submissions and provides a clear view of your liabilities on your P32 report. It removes the risk of human error and gives you back the time to focus on what matters: building a talented team. Don&#8217;t just manage payroll; master it.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#form\">Download the checklist<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column form-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div id=\"form\" class=\"wp-block-group form-v2-violet-box-shadow-pattern is-layout-flow wp-block-group-is-layout-flow\">\n\n<div class=\"wp-block-employmentherocom2025-marketo-form-v2 is-layout-flow wp-block-marketo-form-v2-is-layout-flow\">\n                                                            <section class=\"eh_marketo_form-title-section eh_marketo_form-title-section--small\" 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C5.20097822,13.2064956 5.34697566,13.1875473 5.49176982,13.1613904 C6.61362375,12.9593437 7.63039162,12.3585585 8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" fill=\"currentColor\"\/><\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull eh-single-resource-whitepapers-layout has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div id=\"stop-el\" class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--2\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-52766 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1728\" height=\"1014\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Employer Playbook: What is onboarding?\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail.webp 1728w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-300x176.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-1024x601.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-768x451.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-1536x901.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-864x508.webp 864w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/08\/Onboarding_Thumbnail-440x258.webp 440w\" sizes=\"auto, (max-width: 1728px) 100vw, 1728px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-3 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\" >Employer Playbook: What is onboarding?<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Real onboarding starts at offer acceptance, spans 90 days and is the #1 source of HR errors. Here&#8217;s how to&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Employer Playbook: What is onboarding?<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/onboarding\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-51732 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/employment-contracts-uk-2026\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-2-1.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Employment Contracts UK: What Employers Are Legally Required to Include in 2026\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-2-1.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-2-1-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-2-1-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-2-1-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-2-1-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-2-1-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/employment-contracts-uk-2026\/\" target=\"_self\" >Employment Contracts UK: What Employers Are Legally Required to Include in 2026<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">Employment contracts UK rules are changing under the Employment Rights Act. Find out what to include and update before 2026.&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/employment-contracts-uk-2026\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Employment Contracts UK: What Employers Are Legally Required to Include in 2026<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/employment-contracts-uk-2026\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-51681 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-25 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/switching-payroll-providers-uk\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-3-1.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Switching Payroll Providers UK: A Step-by-Step Migration Guide\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-3-1.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-3-1-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-3-1-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-3-1-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-3-1-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/Guide-3-1-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/switching-payroll-providers-uk\/\" target=\"_self\" >Switching Payroll Providers UK: A Step-by-Step Migration Guide<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">Thinking about switching payroll providers? Learn when to switch, what to plan for, common migration mistakes, and what to look&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/switching-payroll-providers-uk\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Switching Payroll Providers UK: A Step-by-Step Migration Guide<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/switching-payroll-providers-uk\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discover what the Apprenticeship Levy is, who pays it, how it is calculated, and how to report it. A practical guide for UK employers, with a free checklist.<\/p>\n","protected":false},"featured_media":45746,"menu_order":0,"template":"","meta":{"inline_featured_image":false,"_visual_mode":"business","_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"5 min read","display_reading_time":false,"registration_open_datetime":"","registration_close_datetime":"","event_start_datetime":"","event_end_datetime":"","time_zone":"","location":"","link_video":"","wistia_video_id":"","video_type":"","file_video":"","download_content_type":"file","download_file":"45745","download_url":"","download_cta_label":"","homepage_thumbnail":0,"footnotes":""},"resource-type":[174],"topic":[288],"learn_topic":[],"industry":[],"search-tags":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-45742","resources","type-resources","status-publish","has-post-thumbnail","hentry","resource-type-factsheets","topic-payroll-finance"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/45742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/resources"}],"version-history":[{"count":1,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/45742\/revisions"}],"predecessor-version":[{"id":45747,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/45742\/revisions\/45747"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/45746"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=45742"}],"wp:term":[{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=45742"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=45742"},{"taxonomy":"learn_topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/learn_topic?post=45742"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=45742"},{"taxonomy":"search-tags","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/search-tags?post=45742"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=45742"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=45742"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=45742"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=45742"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=45742"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=45742"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=45742"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=45742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}