Two new levies on employers come into effect in April 2017.
The Apprenticeship Levy
The Apprenticeship Levy is a charge set at 0.5% of your total payroll costs. It will be payable alongside PAYE and reported to HMRC on your monthly RTI returns. Employers will get an annual allowance of £15,000 to set against the Apprenticeship Levy. This means you will only have to pay the levy to the extent that your payroll costs exceed £3 million per year.
The Immigration Skills Charge
The Immigration Skills Charge is an annual charge of £1,000 (£364 for smaller businesses) for each skilled worker you sponsor to come to the UK from outside the European Economic Area. This charge will only apply to permanent workers on a Tier 2 visa and there are exemptions for graduate trainees. If you employ such workers, you will have to pay this charge alongside other visa charges to the Home Office.