Knowledgebase: Pegasus Opera
Apprentice Levy
Posted by Claire Craig, Last modified by Claire Craig on 21/02/19 16:07
LEVY EARNINGS are not based purely on Total Pay or Gross Taxable pay due to the criteria in which the levy earnings are calculated from and so are dependant on
1. The Employee's NI Code
2. The type of Pension Scheme an employee contributes to and the qualifying earnings set against this
3. Whether an employee is a director
4. Salary sacrifice etc.,.
5. Whether a payment element is Ni'able or if a deduction element is deducted before NI is calculated
all has an impact on the levy earnings figure.

Below link to HMRC explaining what counts as a PAYBILL 

https://www.gov.uk/hmrc-internal-manuals/apprenticeship-levy/alm07000 

If you have multiple payroll companies which are consolidated each month, ensure to only set into 1 of the companies the annual allowance of 15,000 and 0.5% - you need to then zeroise the allowance and % in the other companies. 
** Be careful to not OVERWRITE the tax tables if then running a UDS on those companies after changes made as the allowance and % will be set back to the default **

(2 vote(s))
Helpful
Not helpful

Comments (0)