Completing your Levy Return
Find out if you are required by law to complete a Levy Return, whether your business is eligible for a reduction and how send the form to CITB
What are my Levy Return options?
If you are registered with CITB you can:
- Submit a Levy Return online (or sign up to submit online)
- Submit a paper Levy Return – contact levy.grant@cskills.org for a form
- Pay your Levy by Direct Debit – once your Levy Return has been completed
All construction employers are required by law to complete a Levy Return. To control this we keep a register of employers in the industry.
Do I need to pay Levy/How much do I have to pay?
Your total wage bill consists of your total Pay As You Earn (PAYE) for a year and your total payments made to labour only sub-contractors (LOSC) for a year.
If your total wage bill is £79,999 or less you are not required to pay Levy (but you do still have to complete a Levy Return)
If your total wage bill is £80,000 or more you are required to pay Levy. You will pay: 0.5% on your Total PAYE for a year + 1.5% on your total labour only sub-contractor payments for a year.
If your total wage bill is £80,000 or more but less than £100,000 please see box below for the new Small Business Levy Reduction.
Small Business Levy Reduction
This is new to the 2012 Levy Order and will assist small employers whose total PAYE and labour-only sub-contractors (LOSC) falls just above the Small Business Levy Exemption level.
If you make total payments to PAYE and LOSC of £80,000 or more but less than £100,000, then your Levy bill with be reduced by 50%. An example of this reduction is in the table below.
| |
Levy rate |
Amount |
| Amount you paid to employees on payroll (PAYE) |
£45,000 |
@ 0.5% |
= £225 |
|
Amount you paid to self-employed workers or sub-contractors for labour only (LOSC)
|
£45,000 |
@ 1.5% |
= £675 |
Subtotal
|
= £900 |
Less Small Business Levy Reduction of 50%
|
= £450 |
Total Levy Payable after Small Business Levy Reduction
|
= £450 |
Levy Return guidance notes
The following guidance notes are provided to help you complete your Levy Return.
What would you like to do next?