Levy calculator
How much levy could your organisation access?
What is it?
Every UK employer with an annual payroll over £3 million pays the Growth and Skills Levy (formerly the Apprenticeship Levy) automatically — 0.5% of payroll, collected by HMRC alongside PAYE. Most finance teams already have it in their numbers, even if nobody else in the organisation knows it's there.
What happens if it's not used?
Levy funds sit in your Apprenticeship Service Account. Unspent funds expire unused after 12 months. Most employers never use everything they've paid in.
Where Maikai comes in
Whether you pay the levy or sit under the threshold, we find your route: putting your own levy to work before it expires, gifting your surplus or bringing gifted funding to you. Either way, we handle the matching, compliance and reporting.
Your total UK employee earnings subject to Class 1 National Insurance — not your company's revenue.
Levy = 0.5% of your pay bill, minus the £15,000 annual allowance. Employers with a pay bill under £3m generally pay no levy, but can still receive gifted funds.
Estimated annual levy
This is the levy your organisation could have access to gift, invest or put towards your own team's training, including funds that would otherwise expire unused.
This is an estimate for illustrative purposes based on standard HMRC Growth and Skills Levy rules. Your actual levy position may vary — talk to us or your finance team for an exact figure.