How to take on an apprentice

Responsibility for this guidance moved to the Department for Work and Pensions on 1 April 2026. You should continue to follow this guidance.

This guide explains what an employer needs to do and the things they need to consider if they want to employ an apprentice.

All employers must use the apprenticeship service to access apprenticeship training to meet their business needs, filling skills gaps and boosting productivity.

Employers have to pay the apprenticeship levy if their annual pay bill is more than £3 million.

If you are a levy-paying employer you need to register for the apprenticeship service so you can manage your apprenticeship funds online. You will be able to pay for training and assessment from your account.

If you have exhausted your levy funds, the government will pay 100% of the cost of training and assessing an apprentice if they are:

For all other apprentices, if you have exhausted your levy funds, you pay 25% towards the cost. The government will pay the rest (75%) up to the funding band maximum.

If you exceed the funding band maximum, you will need to pay all the additional costs. Find information about allocating apprenticeship funding bands.

If you do not pay the apprenticeship levy

As a smaller employer, who does not pay the apprenticeship levy, you will need to reserve funds for apprenticeship training in the ‘finance’ section of your apprenticeship service account. You can also give your training provider permission to reserve funds on your behalf.

The government will pay 100% of the cost of training and assessing an apprentice if they are:

For all other apprentices, you pay 5% towards the cost. The government will pay the rest (95%) up to the funding band maximum.