A802. Co-investment and Employer Contributions

Apprenticeship co-investment rules determine when employers must contribute towards the cost of apprenticeship training and assessment. Covering the changes introduced for the 2026/27 funding year, this resource explains the different requirements for levy payers, non-levy payers and employers using levy transfers. It also outlines contribution rates, age-related exemptions, levy overspend, ILR reporting and common errors, helping training providers manage employer contributions and protect expected revenue.