Note: Apprenticeship Levy 2016: Employers' current approach to employing apprentices. The apprenticeship levy will come into force on 6 April 2017. UK employers with a paybill of more than £3 million will be liable to pay the apprenticeship levy, which will be set at 0.5% of paybill, to fund the costs of apprenticeship training and assessment. This XpertHR survey was conducted in September 2016.