Employment & HR

Training and assessment costs. If you don’t pay the apprenticeship levy, you must normally make a 5% contribution to an apprentice’s training and assessment costs; the government pays the other 95%, up to the funding band maximum (every apprenticeship standard is allocated to a funding band which caps the maximum the government will pay). However, for new apprentice starts from 1 April 2024, the government will fund 100% of the training costs, up to the funding band maximum, for apprentices up to the age of 21. ...

Determining an individual’s employment status for the purposes of statutory employment rights can be a complex matter. What are the key tests that you need to be aware of when it comes to making this determination?