---
title: "How do I view how much apprenticeship levy is due and the cost per employee?"
slug: "how-do-i-view-how-much-apprenticeship-levy-is-due-and-the-cost-per-employee"
updated: 2026-06-10T11:24:59Z
published: 2026-06-10T11:24:59Z
canonical: "help.cintra.co.uk/how-do-i-view-how-much-apprenticeship-levy-is-due-and-the-cost-per-employee"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.cintra.co.uk/llms.txt
> Use this file to discover all available pages before exploring further.

# How do I view how much apprenticeship levy is due and the cost per employee?

You can create payment runs to pay tax, employee and employer **NI**, and student loan deductions to **HMRC**. The payment runs are created by the **P32** period. Therefore, if you have more than one payroll under a tax reference, all payments due to **HMRC** are created in one run. As part of this process, the **EPS (Employer Payment Summary)** file is created and submitted to **HMRC**. The EPS file displays employer payments that are due such as tax, **NI** etc.

## You can see the amount that is due for the AL by the following methods:

| Name | Description |
| --- | --- |
| **Via the Adjustments Window** | The calculation of the **AL** and any **Allowance** is performed on a monthly cumulative basis. This means that if you have a variable **Paybill**, you may be liable to the **AL** in some months and then receive a rebate in others. Go to **Cintra iQ**: Pay HMRC window > Adjustments button > Adjustments window > [!NOTE] > **Note:** The EPS file reports the AL amount due once the file is created. |
| **Via the P32 Report** | You can see how much **AL** is due in each tax month by looking at the annual **P32** report. Go to **Cintra iQ**: Pay HMRC window > Annual P32 button > [!NOTE] > **Note:** Previously, column 5 used to contained SSP Recovered data, but from April 2017 it will display APP Levy due data as SSP Recovered data will no longer be relevant. If required, you can email the P32 report or save it as an HTML table or .csv file to be opened in Microsoft Excel. |
| **Via the Apprenticeship Levy Summary Report** | You can see the **AL** details for the tax year. It is broken down per month and by accumulation. Go to **Cintra iQ**: Payroll > Payroll Tools > Paying Out > Apprenticeship Levy Summary Report > [!NOTE] > **Note:** If required, you can email the Apprenticeship Levy Summary report or save it as an HTML table or .csv file to be opened in Microsoft Excel. |