Employment & Workforce

The Apprenticeship Levy is a UK-wide tax of 0.5% on annual pay bills above £3 million, introduced in 2017. Levy-paying employers can draw funds back to spend on apprenticeship training through their Digital Apprenticeship Service account. Non-levy employers access funds through the same system on a 95%-government, 5%-employer co-investment basis (100% for very small employers hiring younger apprentices).

A Certified B Corporation is a for-profit business that has been verified by the non-profit B Lab to meet standards of social and environmental performance, accountability and transparency. Certification requires scoring at least 80 on the B Impact Assessment, amending governing documents to consider stakeholders, and recertifying every three years. Over 2,000 UK businesses are currently certified.

The Construction Skills Certification Scheme (CSCS) issues photo ID cards proving an individual's occupational competence and health-and-safety awareness on UK construction sites. Card colours indicate role and qualification level — green for labourer, blue for skilled worker, gold for supervisor, black for manager. Most major contractors require a valid CSCS card before site entry.

The Living Wage Foundation is an independent body that accredits employers paying the voluntary Real Living Wage — a rate calculated annually from the cost of living, higher than the statutory National Living Wage. Two rates are published: a UK rate and a higher London rate. Over 14,000 UK employers are accredited and may display the Living Wage Employer mark.

A Real Living Wage employer voluntarily pays staff (and onsite contractors) at least the Real Living Wage rate set annually by the Living Wage Foundation. The rate is calculated from the actual cost of living, distinct from the government-mandated National Living Wage. Accreditation includes a published implementation plan covering third-party staff and is renewed annually.

A trade reference is a written confirmation from a supplier or business customer about a company's payment behaviour and creditworthiness. Trade references are commonly requested when opening B2B credit accounts, tendering for contracts or applying for commercial finance. They usually state the length of the relationship, average monthly spend and any history of late payment.