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How to Get Your SQE Funded by Your Employer

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How to Get Your SQE Funded by Your Employer

Free PDF guide to getting your SQE funded by your employer: the real costs, the business case, funding routes, 2026 apprenticeship rules and a letter.

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The SRA’s fees alone come to £5,092 for SQE1 and SQE2 at 2026/27 fees, before any preparation. Many employers will contribute, but few offer unprompted. This guide shows you what to ask for, why it pays off for the business, which funding routes exist in 2026, and what to check before you sign a training agreement.

Updated October 2026 · checked against SRA publications on 1 October 2026.

What the SQE really costs

SRA assessment fees for 2026/27 (bookings from October 2026)
AssessmentFeeNotes
SQE1 (FLK1 and FLK2)£2,006£1,003 per paper
SQE1 resit, one paper£1,003Only the paper you failed
SQE2£3,08616 assessments over five half days
SQE1 and SQE2£5,0922026/27 fees, VAT exempt

On top: preparation (compare what each course includes), time (SQE1 is two full days, SQE2 five half days), a resit contingency, and possibly external QWE confirmation. At the finish line, the SRA admission fee is £100 plus £34 for background screening. The PDF includes a fill-in cost sheet to attach to your request.

Why your employer should say yes

Tax-efficient

Employer-paid work-related training is normally free of income tax and National Insurance for the employee where it is useful in their job or equips them for a role with the same employer they have a serious opportunity of holding (ITEPA 2003 ss.250-251). Staff training is normally allowable for the business (HMRC BIM47080). An employee who self-funds normally gets no income tax relief.

Easy to pay

Prepaid SQE vouchers for one sitting, payable by invoice after a credit application (FLK-only vouchers are for resits or exemptions). All SQE fees are VAT exempt.

QWE happens at work

Qualifying work experience can be gained in up to four organisations, including as a paralegal or in-house, and is confirmed by a solicitor of England and Wales or a COLP.

Capacity and retention

A qualified solicitor can take on work the business currently routes elsewhere, and people supported to qualify have a strong reason to stay.

Avoid salary sacrifice. Our reading of ITEPA 2003 s.228A is that the training exemption does not apply where the cost is provided through salary sacrifice, and a sacrifice can also reduce minimum wage pay. Ask your employer to check with payroll or a tax adviser.

Six funding routes

  1. Full funding. Fees and preparation paid by the employer, usually with a training agreement.
  2. Split funding. The employer buys the SQE vouchers and you fund preparation, or the reverse.
  3. Staged funding. SQE1 now, SQE2 once you pass.
  4. An employer loan. Repaid from salary with written consent; no tax charge on a cheap employment loan while loans stay within £10,000 throughout the tax year (ITEPA s.180).
  5. An apprenticeship. The Solicitor apprenticeship runs through the SQE, but funding changed in 2026.
  6. Study leave. In organisations with 250 or more staff, employees with 26 weeks’ service can formally request time off to train. It is usually unpaid.

Solicitor apprenticeships in 2026

The Level 7 funding rule

From 1 January 2026, a new Level 7 apprenticeship is only government-funded, including from levy funds, for apprentices aged 16 to 21 at the start, or 22 to 24 with an Education, Health and Care plan or experience of local authority care. Earlier starters stay funded to completion.

Legal apprenticeship standards and funding bands
StandardLevelFunding bandLevel 7 age rule?
Solicitor (ST0246)7£27,000Yes
Chartered legal executive litigator and advocate (starts paused)7£27,000Yes
Chartered legal executive6£27,000No
Advanced paralegal5£18,000No
Paralegal3£11,000No

Solicitor apprentices must pass SQE1 and SQE2, and SQE2 is the end-point assessment. Aged 22 or over? A privately funded apprenticeship is still possible: the employer pays, the apprentice may contribute, and the employer National Insurance relief for apprentices under 25 still applies. On a government-funded apprenticeship, the apprentice cannot be asked to contribute to eligible costs, even after leaving the employer.

Making the ask

  1. The goal. “I want to qualify as a solicitor by [date], here, in this team.”
  2. The cost. Your cost sheet: fees, preparation and time, with one total and one proposed split.
  3. The return. What the business gains, in its language: capacity, retention, clients.
  4. The plan. Study around work, the exact assessment days, how your work is covered.
  5. The commitment. What you offer back, including a fair training agreement.
Answers to the usual objections
They sayYou offer
“It’s too expensive.”A split, or stages: SQE1 this year, SQE2 once you pass.
“You’ll leave once you qualify.”A written training agreement with a fair, tapering repayment.
“We can’t spare you.”Your study plan outside working hours and the exact assessment days.
“Not this year.”A date to revisit it, in writing, and something now: study leave or one paper funded.

The PDF includes a one-page business case letter you can adapt and send.

Training agreements

Many employers who fund the SQE ask for a training agreement: if you leave within a set period, you repay some or all of the cost. Deductions from wages need a written contract term or your prior written agreement (ERA 1996 s.13), and for deductions made on or after 1 October 2026 you have six months to bring a tribunal claim. If you chose the training and you choose to leave, an agreed repayment does not reduce minimum wage pay. Where repayment is a consequence of breach, it must not be out of all proportion to the employer’s legitimate interest (Cavendish v Makdessi, 2015), so cap it at the real cost and let it taper over time.

Before you sign, settle: does it cover fees only or preparation too? Who pays for a resit? Does repayment apply if the employer ends your employment? Is it capped at the actual cost? This is general information, not legal advice.

If the answer is no

No is often “not yet”. Ask for part of it: assessment days as paid leave, part of the fees, a loan, or a date to revisit it. Beyond your employer, the Law Society Diversity Access Scheme covers the full cost of SQE preparation and assessment fees (not resits or living costs) for successful applicants (household income up to £25,000, or £28,000 in London); its 2026 round closed on 1 April 2026. For students from England, a Master’s Loan of up to £13,206 is available for full, standalone master’s courses of at least 180 credits starting from 1 August 2026, which can include an LLM with SQE preparation. The SRA says standalone SQE preparation courses do not qualify for student loan funding.

Apply with your employer

Tell us your exam and sitting through our employer funding form, then email support@fqps.co.uk with your employer’s details so our team can reply with next steps.

Frequently asked questions

How much does the SQE cost in 2027?

The SRA's 2026/27 assessment fees, for bookings from October 2026, are £2,006 for SQE1 and £3,086 for SQE2, £5,092 in total, all VAT exempt. The SRA raises fees each year, and preparation, time off and any resit come on top.

Is employer-paid SQE training a taxable benefit?

Employer-paid work-related training, including exam fees and the cost of obtaining a qualification, is normally exempt from income tax and National Insurance where it is useful in the employee’s job or equips them for a role with the same employer they have a serious opportunity of holding (ITEPA 2003 ss.250-251). Our reading is that the exemption is lost if the cost is routed through salary sacrifice, so check with payroll first.

Can my employer use the apprenticeship levy to fund the solicitor apprenticeship?

Only for some apprentices. Since 1 January 2026, a new Level 7 apprenticeship, including the Solicitor apprenticeship, is only government-funded, including from levy funds, for apprentices aged 16 to 21 at the start, or 22 to 24 with an Education, Health and Care plan or experience of local authority care. Apprentices who started before 1 January 2026 stay funded. Older candidates can still do a privately funded apprenticeship.

Can an employer make me repay SQE costs if I leave?

Yes, if you agreed in writing beforehand: deductions from wages need a written contract term or your prior written consent (Employment Rights Act 1996 s.13). For voluntary training, an agreed repayment does not reduce minimum wage pay. A government-funded apprentice cannot be asked to contribute to eligible costs, even after leaving.

Can my employer pay the SRA directly?

Employers can buy prepaid SQE vouchers (SQE1, FLK1 only, FLK2 only or SQE2), each tied to one sitting, and organisations can pay by invoice after a credit application. FLK-only vouchers are for resits or exemptions: first-time candidates book both papers together. The SQE does not offer payment plans.

What if my employer says no?

Ask for part of it (exam days as paid leave, part of the fees funded, a loan, or a date to revisit it), and look at funding beyond your employer, such as the Law Society Diversity Access Scheme or a Master’s Loan for an eligible LLM that includes SQE preparation.

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