Pooled PAYE schemes: pooled PAYE schemes and the Apprenticeship Levy
Pooled PAYE schemes and the Apprenticeship Levy
Where a pooled PAYE scheme is operated, there may be some employers within it who have a liability to pay the levy and some who do not. It is the individual secondary contributors for National Insurance purposes who will or will not have a liability, if their pay bill is greater than £3 million and some employers in the pooled scheme may be below this limit.
Employers should consider their individual levy liability based on their own pay bill and whether they are connected to other employers. If they are part of a pooled PAYE scheme, they should then follow the relevant guidance and pay any levy due.