Research and analysis

Apprenticeship funding reform: pay as you earn

Position paper from the UK Commission for Employment and Skills (UKCES) on routing apprenticeship funding via a pay as you earn (PAYE) model.

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The government has announced that in future employers will directly receive apprenticeship funding through an HM Revenue and Customs (HMRC) led system. The UK Commission for Employment and Skills (UKCES) advocates using the Pay As You Earn (PAYE) system to route funding. This position paper from UKCES Commissioner Scott Johnson explains how this would work in practice and the advantages of using PAYE.