As an employer, you'll have to pay Apprenticeship Levy each month from 6th April 2017.
Employers who aren't connected to another company or charity will have an Apprenticeship Levy allowance of £15,000 each year.
The allowance reduces the amount of Apprenticeship Levy you have to pay by £15,000 across the year. This means that only employers with annual pay bill of more than £3million will pay the levy.
You can't carry over any unused allowance into the next tax year.