Levy calculator

Use this calculator to review the CITB levy you pay in 2017 for the 2015 to 2016 tax year (6 April 2015 to 5 April 2016).

The calculator will give you a guide to the levy you pay. The actual amount you pay is shown on the assessment you receive in spring 2017.

To help you fill in this calculator, use your:

  • 2016 Levy Return, if you have completed this
  • monthly HMRC CIS300 or CIS online returns for the 2015 to 2016 tax year
  • payroll records for the 2015 to 2016 tax year.

The levy rates for the 2015 to 2016 tax year are:

PAYE

£

CIS subcontractors

Enter an amount in one of the boxes below. If you enter an amount in both boxes, the calculator will use the figure in the detailed calculation box to work out the levy.

The quick calculation is based on a CIS tax rate of 20%. If you used any CIS subcontractors taxed at 30%, the quick calculation is likely to be higher than the actual levy you pay. For a more accurate result, use the detailed calculation.

Quick calculation

£

Detailed calculation

£

Total levy

£

Breakdown of the calculation

Total payments Levy rate Levy amount
PAYE 0.5%
CIS subcontractors 1.25%

Employees paid through PAYE

These include workers on your company's payroll and directors.

They do not include agency workers or subcontractors.

Deductions include tax, National Insurance and all other deductions, such as pension contributions, sole trader drawings, etc.

Total CIS tax deducted from subcontractors

You can find this on your 2016 Levy Return in section 4, box C.

If you haven't completed a 2016 Levy Return, add together the CIS tax deductions on your monthly HMRC CIS returns.

The quick calculation gives a guide to the levy you pay on subcontractors. This is how it works out the calculation:

1) It multiplies the CIS tax deducted by 5.
2) This results in the gross payment to CIS subcontractors, based on a CIS tax rate of 20%.
3) It applies the CITB levy to this gross payment.

Total payments to CIS subcontractors

You can find this on your 2016 Levy Return in section 4, box F.

If you haven't completed this box on your Levy Return, use your monthly HMRC CIS returns to work out the amount, like this:

1) Add together the payments to each individual subcontractor, before tax deductions, for each month.
2) Then add together the total payments to subcontractors for each month.
3) Add together the cost of materials paid for by each individual subcontractor, for each month.
4) Then add together the total cost of materials paid for by subcontractors for each month.
5) Deduct the total cost of materials paid for by subcontractors for the year from the total payments to subcontractors for the year.

This calculation is a guide to the levy you pay in 2017. The actual amount you pay is shown on the assessment you receive in spring 2017.

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