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Contents

Official guidance
Apprenticeship Levy Manual

ALM12000 · Specific sectors and employees

  • ALM12050 · Public bodies
  • ALM12100 · Franchises
  • ALM12150 · Special purpose vehicles
  • ALM12200 · Managed service companies
  • ALM12250 · Employment agencies and recruitment agencies
  • ALM12300 · NHS and other health bodies
  • ALM12350 · IR35
  • ALM12400 · Local authorities
  • ALM12450 · Government departments and their agencies
  • ALM12500 · Foreign armed forces
  • ALM12550 · Employers with continental shelf workers
  • ALM12600 · Employers with overseas employees
  1. Specific sectors and employees: contents
  2. Specific sectors and employees: employment agencies and recruitment agencies

ALM12250 | Specific sectors and employees: employment agencies and recruitment agencies

From HM Revenue & Customs · Apprenticeship Levy Manual

Employment agencies which supply labour (including subcontractors) to a client and who pay Class 1 secondary NICs on the earnings of those workers are liable to pay the Apprenticeship Levy if their annual pay bill exceeds £3 million (subject to the rules on connected companies and connected charities - see ALM11100).

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