Employer due diligence checklist
A structured 2026/27 checklist for proportionate checks before funded delivery with a new employer. It covers legal identity, PAYE and apprenticeship service setup, funding route, job and workplace suitability, safety and welfare arrangements, and the agreements supporting delivery.
PAYE and service
Funding route
Workplace suitability
Safeguarding
Updated: 15 July 2026. Format: CSV workbook starter. Apply the funding rules for the apprentice's start date.
Due diligence areas covered
Employer and funding setup
- Legal employer identity and Employer identifier evidence confirmed
- PAYE scheme that pays the apprentice is declared in the employer's apprenticeship service account
- Levy balance or applicable co-investment route checked under the rules for the learner's start
- Employer controls its own service account and can review and approve the learner record generated from provider ILR data
Workplace suitability
- Workplace can support the apprenticeship standard (relevant job role)
- Employer can release the apprentice for the adjusted, standard-specific minimum off-the-job training during normal working hours
- Employer has a named line manager responsible for the apprentice
- Working environment meets health and safety requirements
Safeguarding and welfare
- Provider's risk assessment covers the learner, workplace, working pattern and relevant safeguarding arrangements
- DBS checks considered only where the role or regulated activity is legally eligible and the check is required
- Employer and provider contacts confirmed for welfare, safeguarding and health-and-safety concerns
- Reporting and escalation routes explained to the apprentice and employer
Agreements and delivery
- Provider-employer contract, negotiated price and payment route agreed
- Apprenticeship agreement prepared for the employer and apprentice to sign
- Broad training-plan content agreed before delivery; if a virtual or email start prevents initial signing, evidence retained and full signature tracked by the end of the 42-day qualifying period
- Employer contact can support delivery and attend the majority of progress reviews
Turn checks into a proportionate decision
Due diligence should show why the employer and job can support a high-quality apprenticeship and how identified risks will be managed. It should not rely on a universal document list. Check:
- The apprentice has a real job that enables them to gain the standard's required knowledge, skills and behaviours.
- Working hours and operational cover make the standard-specific off-the-job plan achievable.
- Health, safety, safeguarding and welfare controls reflect the learner and workplace risks; a standalone employer safeguarding policy is not a universal funding-rule test.
- The named employer contact understands delivery responsibilities and can contribute meaningfully to reviews.
Record the evidence checked, any risk rating, mitigations, decision owner and review date. Keep learner eligibility and initial assessment as separate start-stage decisions rather than treating employer due diligence as proof of learner eligibility.
2026/27 funding note
For new starts from 1 August 2026, the published rules set a 25% employer contribution where a levy-paying employer has insufficient funds, 5% for a non-levy employer with an apprentice aged 25 or over, and government funding up to the funding-band maximum for a non-levy employer with an apprentice aged 16 to 24. Apply the rule set for the apprentice's start date and record the route in the service, contract and ILR consistently.
Check the DWP apprenticeship funding rules 2026 to 2027 and the relevant Skills England apprenticeship standard before approval.
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