Levy rates 2019 Assessment
How much annual CITB Levy you pay is based on your total wage bill (the amount you pay your workers in a year).
For the purposes of the current Levy, workers include employees paid through the payroll and Construction Industry Scheme (CIS) subcontractors who you make CIS deductions from.
The rates are:
- 0.35% on payroll staff
- 1.25% on CIS subcontractors who you make CIS deductions from (Net paid CIS)
The levy is not applied to CIS subcontractors who you don’t make CIS deductions from.
Reduction for small businesses
If your total wage bill (payroll and Net CIS) is between £120,000 and £399,999 your organisation will receive a 50% reduction on your levy. This is called the ‘Small Business Levy Reduction’.
Exemption for small businesses
If your total wage bill (payroll and Net CIS) is under £120,000, your organisation won’t have to pay the levy. This is called the ‘Small Business Levy Exemption’. The threshold for the ‘Small Business Levy Exemption’ has been increased from £80,000 to £120,000 for the 2020 Levy Assessment and remains at £80,000 for the 2019 Levy Assessment.
You must still complete a Levy Return even if you don't need to pay the Levy, as it is a statutory requirement.
Payment of the Levy Assessment
CITB has been exploring with government ways to cut the Levy bill, recognising the cash-flow challenges that industry faces due to COVID-19.
By law, we must collect the Levy, but we developed a solution that will reduce payments for all Levy payers and offered an extended 'payment holiday'.
We asked for no Levy payments until September 2020, and then employers have been given the choice to pay up-front or over a 12 month period to August 2021.
Find out more about how to pay the Levy
Levy rates 2020 Assessment
Levy rates for the 2020 Levy Assessment will be cut by 50% for one year only. The rates are:
- 0.175% on payroll staff (including furlough payments made under the HMRC Coronavirus Job Retention Scheme (CJRS))
- 0.625% on CIS subcontractors who you make CIS deductions from (Net paid CIS)
Levy Collections will then return to ‘normal’ from March 2022. Rates for 2021 Levy Assessment to be confirmed late 2021/early 2022.
This means an overall Levy cut of 25% across two years.
Levy collection will then return to 'normal' rates and collection periods from March 2022.