Ruth Canham-James

Apprenticeship Service Accounts and PAYE Schemes

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Does anyone have any advice on how the Apprenticeship Service accounts really work with PAYE schemes and linked Organisations? We've got some odd scenarios that I just can't work out because I know very little about employment, tax and how companies work. None of this (the link from the about connected organisations) means anything to me. With the new validation on correct Apprenticeship Service PAYE scheme vs student NI, I want to be ready to deal with any issues.

Sometimes we have a group of schools, but they simply have one DAS account, and one PAYE scheme for everyone. The individual schools don't have DAS accounts and aren't listed as Organisations in the DAS account. That's all fine.

We have a scenario where it's essentially one company with one DAS, but two Organisations listed, and I know they have two PAYE schemes but only one is attached. I assume we're going to get errors if they list Organisations A and B, but only the PAYE for A, if they now recruit anyone under Org B? That one seems to be pretty rare. Even if there are two PAYE schemes, I don't think the Organisations and PAYE schemes are directly connected. So as long as the overarching Apprenticeship Service account has A and B Orgs attached, and A and B PAYE schemes attached, that should be fine as long as the apprentice and the right PAYE is attached to the account, regardless of which Org they're listed under?

Apparently one PAYE scheme can't be linked to two Apprenticeship Service accounts, so that may throw up some interesting issues with mergers/takeovers. When we have companies changing name or merging/taking over, my advice is always to treat it as a full change of employer if PAYE is changing. That might not be correct in the case about with the company with Orgs A and B, if the new PAYE is also still under the same Apprenticeship Service account, even if they have switched.

The whole connected organisation thing completely baffles me too. We found out that 6 different employers have accidentally recorded as as a connected employer (presumably when trying to give us permissions as a training provider). From the Employer apprenticeship service account we'd never have known , it's not visible anywhere, and I don't believe we even got a notification, let alone approved it! I only know it has happened because I can see it from our Provider account. One employer recorded their apprentice as belonging to us, and someone here accidentally approved it. Even though it's been stopped back to start, it's still causing issues. I find it bizarre that any organisation can just link themselves to another company with that company knowing.

I suspect a lot of curious things are going to show up with this new validation. Finding these PAYE issues is currently a challenge as you can neither sort by, nor filter for, rows with an issue, and the Employment Status column doesn't appear in the download! We've reported it, but they may fix that quicker if several others report it.

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