Costs of an apprenticeship to your business

Salary costs

  • Apprentices aged 16–18 can be paid £3.90 per hour and up.
  • Once an apprentice is at least 19 years old and has completed their first year, they must be paid the national minimum wage.
  • Accounting apprenticeships are in funding band 9 and so have an upper funding limit of £8,000 per apprentice. Employers should therefore negotiate the best price with their selected training providers.

Apprenticeship levy

As of May 2017, training providers no longer receive direct allocations for apprenticeship programmes. Instead, employers decide who they want to partner with for apprenticeship delivery, and make payments accordingly into a new Digital Apprenticeship Service. Training providers are then issued their allocated payments monthly.

The amount an employer pays into the funding pot will depend on their annual paybill: only those with a paybill over £3 million have to pay. This contribution is referred to as the apprenticeship levy.

End Point Assessment (EPA) fees

When training providers register a student onto an EPA with us, they are required to provide payment for both elements of the EPA: the synoptic assessment, and the portfolio and reflective. This payment will cover one attempt for each element. If a re-sit is required, these are charged individually.

Fees for the EPAs vary depending on the apprenticeship level and whether the apprentice is a registered AAT student.

Assistant Accountant apprenticeship: Level 3

  Initial payment Synoptic
re-sit
Reflective statement
re-sit
AAT AQ2016 student £550 £50 £500
Non-AAT AQ2016 student £650 £50 £500

Professional Accounting Technician apprenticeship: Level 4

  Initial payment Synoptic
re-sit
Reflective statement
re-sit
AAT AQ2016 student £751 £51 £700
Non-AAT AQ206 student £951 £51 £700