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HMRC internal manual

Apprenticeship Levy Manual

Paying and reporting the levy: calculating what an employer has to pay

Income Tax (Pay As You Earn) Regulations 2003

The Apprenticeship Levy is an annual charge, but employers report and pay it each tax month, as they do other PAYE liabilities. Levy paying employers must report the levy on the Employer Payment Summary (EPS). The monthly calculation of levy liability is based on the total pay bill for the tax month, which may include weekly as well as monthly pay runs. More information pay bill can be found here

An employer’s software may have been updated to calculate their levy liability. If it hasn’t been updated, they can use HMRC’s Basic PAYE Tools to calculate and report their levy liability.