It is not true that the ones that start LEVY-#### are levy payers as LEVY-#### only indicates that they are paid through a DAS account and could be Levy or non- Levy payers, however, if you also filter by funding line ‘19+ Apprenticeship (Employer on App Service) Levy funding’ and ‘16-18 Apprenticeship (Employer on App Service) Levy funding’ this will include only Levy payers. Where there are payments indicated in the ‘co-investment payments’ columns this would indicate insufficient funds in their levy account for the month in question.

HTH

Victoria Mansfield

I disagree, all of our LEVY-#### are Apprenticeship (Employer on App Service) Levy funding, and all of our NLA-#### are Apprenticeship (Employer on App Service) Non-Levy funding.

What you are looking for is this from the Apps Monthly Payments report. The first row has no levy left for this learner so all of the month's funding was co-investment. The second row has insufficient levy funds to cover this learner, so most is paid from levy, but with some of it requiring co-investment.

Yes, we definitely have many apprentices listed as NLA that are definitely through a DAS account.

I will suggest a halfway answer, the NLA/LEVY indicator in that report simply tells you whether that employer has a "levy paying account", but it doesn't tell you whether they're currently paying the levy. As I understand it, if an employer has recently started paying the tax if they're grown above £3million PAYE, they don't automatically get a levy paying DAS account unless they apply for it. So they could be paying the levy, but unable to access it if they haven't taken the right steps. Conversely, if an employer has ever has a levy paying account, they can't go back to a non-levy account even if they wanted to, even if they haven't paid any of that tax in two years. Those employers don't have to do a reservation, but they'll never have any levy funds to draw from.

Knowing which they are in advance for certain isn't possible, you only find out which account they have once you get the month end reports. Some employers are adamant they're one type of account, but it turns out they're the other. Most levy account holders will be able to tell you if they have any funds, as they can check that on their account.

Hi all, could someone explain to me on this report the August (R01) Co-investment payments?

Is this what we need to collect as Co-investment from Employers and record as PMRs as i thought this was the far right column August (R01) Co-investment due from Employer.

Im trying to determine which each of the columns mean and what the relate too?

First column is income from levy account. Second is income from ESFA. Third is what you need to collect from the employer (and will record as PMR when they've paid).

That second row looks like insufficient funds. An apprentice where you should get £168.40 a month, but the employer only had £137.71 in their levy account, so the remaining £30.69 gets divided into 95% ESFA co-investment and 5% employer co-investment.

The first one is also insufficient funds, but they had no money to pay from the levy, so the whole monthly payment has been split 95/5.

This is why we only invoice these quarterly, invoicing £1.54 is absurd, plus you can only record whole numbers in PMR, so we'd have to invoice £2. If they owe little bits here and there, we just add them up quarterly and round up. If this goes on every quarter, we sometimes end up rounding down the next quarter, as long as the total they owe has always been fully covered. We have a whole spreadsheet we keep for this.

Thank you so much Ruth, that makes things a lot clearer :-)