The calculation for Apprenticeship Levy is shown below:
Levyable Earnings are a sum of Sessional NIable pay for PAYE’s and OPWIPS workers within the range of pay dates of EPS.
Levy YTD’s is your Levyable Earnings multiplied by 0.5%.
Your allowance per each month is £1250 (i.e. 15000/12).
📌 Note: This figure is assumed, you will need to apply your own allowance figure to this calculation.
So Levy Paid value will be Levy YTD – Allowance YTD.