Chris Ashfield

Same Employer - change of levy funding

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Good afternoon all,

I have a query regarding the correct process to follow when an individual's employer remains the same, but the DAS account funding them needs to be changed

 

For example, we have 11 apprentices who currently work for one Employer and funded through their levy.  From April 2025, they will continue working for the same Employer, but their funding will instead come from a different levy pot.

 

To ensure alignment between MAYTAS and DAS and to prevent a DLOCK, we understand that we need to complete the change of employer process within MAYTAS. However, my main question is whether any additional actions are required—specifically regarding the issuing of a new TP/AA’s.

 

Are we record to a new employment record in the ILR for this to be recognised?

Any help would be gratefully received.

Many thanks all

Replies

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Steve Hewitt

Are they being TUPEd? Or some similar kind of process? If so, you treat them like any other change of employer, so new EmpStat Record, new TNP3/4 and, yup, new set of paperwork...

Chris Ashfield

Hiya Steve, sorry what do you mean by TUPEd? Many thanks

Steve Hewitt

From our good friends at ACAS https://www.acas.org.uk/tupe :

TUPE regulations protect employees' rights when:

  • an organisation, or part of it, transfers from one employer to another
  • a service transfers to a new provider, for example when another company takes over the contract for office cleaning

TUPE stands for 'Transfer of Undertakings (Protection of Employment) Regulations 2006' and its amendment in 2014.

 

Ruth Canham-James

We've has apprentices TUPE transfer, and we did exactly as Steve said, treat as a new employer. If they're not now being paid through the same PAYE, it is a change of employer.

Steve Hewitt

The one I was advising on recently was "same job, same workplace, government dept has changed" which, strictly, isn't TUPE, but same rules apply as it's a different PAYE scheme...

Chris Ashfield

Thank you both!!! always so helpful