Share funds with another employer
If you are in a group of companies paying the levy together, your group can already set up a single shared apprenticeship account and pool your funds. Read more about how to register connected organisations.
From April 2018, we plan to allow levy-paying employers to transfer funds to other employers, through the apprenticeship service. Transfers can be made to any employer, including smaller employers in their supply chain, and apprenticeship training agencies. Levy-paying employers will initially be able to transfer up to 10% of the annual value of funds entering their apprenticeship service account.
Levy-paying employers who wish to transfer funds will have to agree the individual apprenticeships that will be funded by a transfer with the employer receiving the funds. Employers receiving transferred funds will only be able to use them to pay for training and assessment for apprenticeship standards. Transferred funds cannot be used to pay for training and assessment for apprenticeship frameworks.
Employers will need to be aware of ‘state aid’ rules when receiving funds from other organisations. Ten per cent of all funds received as a transfer from another employer count as state aid. Therefore, the maximum amount that an organisation can receive through a transfer of funds is 2 million euros over 3 years. Before accepting a transfer, employers should check how much state aid they’ve already received in any 3 year period, so they don’t go over the 200,000 euro limit they’re allowed under ‘de minimis’ funding rules – see guidance on ‘de minimis’ support.
Read more about how transferring apprenticeship service funds will work.