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<p>When employers pay the Apprenticeship Levy, their contribution (as well as a 10%
top up) is made available to them via the digital apprenticeship service to spend
on apprenticeships in England.</p><p> </p><p>We recognise that employers want and
need flexibility. Employers have 24 months to spend their levy and levy-paying employers
can transfer 25% of funds to other employers.</p><p> </p><p>The amount of funds entering
employers’ digital apprenticeship service accounts in May 2017 was £135 million, of
which £11 million in unspent funds expired in May 2019. This was the first month of
expiry of funds. The amount of funds entering employer’ accounts in June 2017 was
£152 million, for which the expiry of unspent funds will occur at the end of June
2019.</p><p> </p><p>These figures are for employers in England and include the 10%
government top up. The proportion of an employer’s levy contributions made available
as funds in their digital apprenticeship service account depends on how many of their
employees live in England and the proportion of their pay bill paid to these employees.</p><p>
</p><p>Unspent funds are used to support existing apprenticeships learners, levy paying
employers who spend more than the funds available in their accounts and to fund training
for non-levy paying employers.</p><p> </p><p>We do not currently intend to publish
expiry of funds information on a monthly basis.</p>
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