CIPP opposes PAYE model for apprenticeships

The Chartered Institute of Payroll Professionals (CIPP) is opposing government plans outlined in the Apprenticeship Funding Reform Technical Consultation to run apprenticeships through the Pay As You Earn (PAYE) model.

The PAYE model requires two operating systems depending on the PAYE liabilities. Karen Thomson, associate director at the CIPP, said: “It would impose a massive administrative burden on the small employer in particular, not only by having to keep manual records of funding permitted versus payments to HMRC, but also the risk of unintentional non-compliance and resulting penalties.”