Is the cost of funding charged to the employer?

The apprenticeship funding will depend on your organisation's size and the age of your apprentice. 

If your apprentice is between the ages of 16-18, and your organisation has less than 50 employees the apprenticeship will be fully-funded by the ESFA

If your apprentice is aged 19 or above, the apprenticeship would be 95% funded by the ESFA and you as the employer would be charged for the remaining 5%. 

If your organisation has a payroll of £3 million per year or more, you would be a levy-paying organisation. The full apprenticeship funding will be drawn from your levy account.