Apprenticeship Levy

Hi
Bit of a mental block at this end. What will the double entry be for an apprenticeship levy. The liability will sit on the accounts until paid later that month.
Bit of a mental block at this end. What will the double entry be for an apprenticeship levy. The liability will sit on the accounts until paid later that month.
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However rather than the rate being 13.8% it is only 0.5%.
So the double entry would be:
DR Apprentice levy expense (this would be an expense account in the P&L just under employer's NI)
CR PAYE
The payroll you are dealing with must to huge because the apprentice levy only kicks in when the wage bill is £3M+ per year