The Levy came into effect in the spring of 2017 as a way for UK employers to fund new apprenticeships. It affects employers in all sectors, however it will only be paid on annual paybills in excess of £3 million, at a rate of 0.5% of an employer’s wage bill. This means that less than 2% of UK employers will pay it. Each Levy-paying employer is given a £15,000 allowance to offset their Levy payment. So far we have helped lots of big brands establish their Levy initiative.