Every construction firm with a total wage bill of £76,000 or more is liable to pay a
CITB-ConstructionSkills Levy. Details about your workforce and their wages are used to calculate your levy assessment. You will then get your annual levy bill at the start of the following year.

Current levy rates are 0.5% of the wage bill for your direct employees and 1.5% of payments made to labour-only sub-contractors.

If your total wage bill comes to less than £76,000 you won’t need to pay
CITB-ConstructionSkills Levy. However, you do still need to complete your
CITB-ConstructionSkills Levy Return. We have advisers that can help you do this.

Use the following calculation to estimate how much levy you may need to pay:

Total PAYE for year + total Labour only sub-contract payments for year = X

If X is £75,999.99 or less you won’t need to pay a levy.

If X is £76,000 or more you will pay:

0.5% for Total PAYE for year + 1.5% total Labour only sub-contract payments for year

This figure is only an indication of the amount of levy you will need to pay. When your levy assessment is calculated by us we take into account any labour-only sub-contract receipts as this may affect the levy you are liable to pay.