Initialise Apprenticeship Levy and Report in EPS

You need to initialise the apprenticeship levy and report it in EPS.

To do this:

• In your implementation project, open the Legal Reporting Unit HCM Information task and edit the Legal Reporting Unit.
• On the Legal Reporting Unit page, edit UK Tax Reporting Unit Information .
• Set the required value for Apprenticeship Levy Employers Pay Bill YTD.
• In the Apprenticeship Levy Employers Pay Bill Date , set the date in the tax year for which you'll run the EPS.

Check Employer Pay Bill for Apprenticeship Levy Balance

Apprenticeship Levy is based on the Employer Pay Bill for Apprenticeship Levy balance GB_NI_ER_PAY_BILL_AL_CORE_GRP_TU_TYTD. This is effectively the NIable Pay, if no employees are excluded.

You can check the Employer Pay Bill for Apprenticeship Levy balance in the EPS balances section of the EPS Archive Results.

Employer Pay Bill for Apprenticeship Levy YTD

The Employer Pay Bill for Apprenticeship Levy value reported in EPS includes the initialization value from UK Tax Reporting Unit Information. You can check this in the EPS Original Summary, Payments in the EPS Archive Results.

Apprenticeship Levy Apportioned Over Multiple TRUs

If the annual Apprenticeship Levy Allowance is apportioned over more than one tax reporting unit (TRU), the sum of the individual Apprenticeship Levy Apportioned Allowance amounts entered for each TRU can't be more than the annual allowance limit of 15,000.

The EPS will report the Annual Apprenticeship Levy Allowance Amount for each TRU as the apportioned value that was entered for Apprenticeship Levy Apportioned Allowance field on the UK Tax Reporting Unit Information section.

The Apprenticeship Levy Due YTD value reported in the EPS will be calculated by deducting the apportioned levy allowance amount from the Employer Pay Bill for Apprenticeship Levy for the TRU.