Who is eligible to pay the Levy? The Levy applies to both public and private UK employers across all sectors with a payroll bill in excess of £3m a year. How much is the Levy? It is set at a rate of 0.5% of the total payroll and is collected monthly via PAYE. There is a £15,000 fixed annual allowance for employers to offset against their Levy payments, and the Levy allowance operates on a monthly basis. This means you'll have an allowance of £1,250 a month, and unused allowan