Levy calculator
To help you see what your CITB Levy may look like in relation to the 2023 and 2024 Levy Returns, we have produced a simple calculator. This calculator will give you a guide to what Levy your organisation may pay in 2024 and 2025 and how this may look as part of a direct debit (final payment dates to be confirmed).
The 2024 Levy Return form will be posted out in Mid-May and available on the CITB online portal from early May, an email notification will be sent to Levy online users when available.
The Levy rates for the 2023 & 2024 Levy Assessment are 0.35% for PAYE and 1.25% for Net CIS, however the 'Small Business Exemption' and 'Small Business Reduction' thresholds have changed. See 2024 Levy Return information below for more on this.
2023 Levy Return
Use the calculator to estimate the CITB Levy you will pay in 2024/25 based on the 2022/23 tax year (6 April 2022 to 5 April 2023).
The calculator will give you a guide to the levy you will pay. The actual amount you will pay will be shown on your Levy Assessment you will receive shortly after assessment.
The calculator includes the ‘Small Business Levy Exemption’ if your wage bill (PAYE and Net CIS) is below £120,000 and the ‘Small Business Levy Reduction’ if your wage bill (PAYE and Net CIS) is between £120,000 and £399,999.
To help you fill in this section of the calculator, use your:
- 2023 Levy Return, if you have completed this
- monthly HMRC CIS300 or CIS online returns for the 2022 to 2023 tax year
- payroll records for the 2022 to 2023 tax year.
Levy rates for the 2022 to 2023 tax year are:
- 0.35% on payments to employees through PAYE
- 1.25% on payments to subcontractors taxed under the Construction Industry Scheme (CIS)
2024 Levy Return
Use the calculator to estimate the CITB Levy you will pay in 2025/26 based on the 2023/24 tax year (6 April 2023 to 5 April 2024).
The calculator will give you a guide to the levy you will pay. The actual amount you will pay will be shown on your Levy Assessment you will receive shortly after assessment.
The calculator for 2024 includes the proposed* 'Small Business Levy Exemption' if your wage bill (PAYE and Net CIS) is below £135,000 and the proposed* 'Small Business Levy Reduction' if your wage bill (PAYE and Net CIS) is between £135,000 and £449,999.
To help you fill in this section of the calculator, use your:
- 2024 Levy Return, if you have completed this
- Monthly HMRC CIS300 or CIS online returns for the 2023 to 2024 tax year
- Payroll records for the 2023 to 2024 tax year.
The Proposed* levy rates for the 2023 to 2024 tax year are:
- 0.35% on payments to employees through PAYE
- 1.25% on payments to subcontractors taxed under the Construction Industry Scheme (CIS)
*The Small Business Levy Exemption and Small Business Levy Reduction are proposed and will be confirmed later. The Levy Rates are proposed to remain unchanged but will be confirmed later.
Which years do you have figures for? Pa flynyddoedd treth y mae gennych ffigurau ar eu cyfer?
PAYETWE
CIS sub-contractors Cynllun y Diwydiant Adeiladu
The quick calculation is based on a CIS tax rate of 20%. If you used any CIS sub-contractors that were 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.
Mae'r cyfrifiad cyflym yn seiliedig ar gyfradd dreth o 20%. Os gwnaethoch ddefnyddio unrhyw is-gontractwyr a gafodd eu trethu 30%, mae'r cyfrifiad cyflym yn debygol o fod yn uwch na'r hyn y byddwch yn ei dalu mewn gwirionedd. Er mwyn cael canlyniad mwy cywir, dylech gyfrifo'ch Lefi'n fanylach.
Enter an amount in one of the boxes below Rhowch swm yn un o'r blychau isod
Enter an amount in one of the boxes below Rhowch swm yn un o'r blychau isod
Enter an amount in one of the boxes below Rhowch swm yn un o'r blychau isod
Quick calculation Cyfrifiad cyflym
Quick calculation Cyfrifiad cyflym
Detailed calculation Cyfrifiad manylach
Detailed calculation Cyfrifiad manylach
Enter an amount in one of the boxes below Rhowch swm yn un o'r blychau isod
Quick calculation Cyfrifiad cyflym
Detailed calculation Cyfrifiad manylach
Total Levy Eich Lefi
Breakdown of the calculation Dadansoddiad o'r cyfrifiad
| Payments 2022-2023 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn dreth 2022-2023 | Payments 2023-2024 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn dreth 2023-2024 | |||
|---|---|---|---|---|
| PAYE TWE |
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| CIS sub-contractors Cynllun y Diwydiant Adeiladu |
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| Levy reduction Gostyngiad yn y Lefi | ||||
| Total Levy Eich Lefi |
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| PAYE TWE | |
|---|---|
| Payments 2022-2023 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2022-2023 |
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| Payments 2023-2024 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2023-2024 |
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| PAYE 2022-2023 PAYE 2022-2023 |
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| PAYE 2023-2024 PAYE 2023-2024 |
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| CIS sub-contractors Cynllun y Diwydiant Adeiladu | |
| Payments 2022-2023 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2022-2023 |
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| Payments 2023-2024 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2023-2024 |
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| CIS 2022-2023 CIS 2022-2023 | |
| CIS 2023-2024 CIS 2023-2024 | |
| Levy reduction Eich Lefi | |
| Levy reduction 2022-2023 Eich Lefi 2022-2023 |
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| Levy reduction 2023-2024 Eich Lefi 2023-2024 |
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| Total Levy Eich Lefi | |
| Total Levy 2022-2023 Eich Lefi 2022-2023 |
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| Total Levy 2023-2024 Eich Lefi 2023-2024 |
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| Total Levy with 50% rate reduction for 2023 Levy Eich Lefi ar ôl ei ostwng 50% | |
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Direct Debit Payment Plan Cynllun Debyd Uniongyrchol
Levy Amount Eich Lefi
Paid May 2024 to February 2025 o fis Mai 2024 i Chwefror 2025
Paid from May 2025 to February 2026 o fis Mai 2025 i Chwefror 2026
Employees paid through PAYE
These include workers on your business's payroll and paid directors.
Do not include agency workers or sub-contractors.
Deductions include Pensions, Sole trader and partner drawings, Employer's NIC, Dividends. Payments to self-employed workers, sub-contractors or agency staff
Cyflogeion sy'n talu wrth ennill (TWE)
Mae'r rhain yn cynnwys gweithwyr ar gyflogres eich busnes, yn ogystal a chyfarwyddwyr cyflogedig.
Nid ydynt yn cynnwys gweithwyr asiantaeth nac is-gontractwyr.
Mae didyniadau'n cynnwys cyfraniadau pensiwn, cyflog unig fasnachwr a phartner, cyfraniadau Yswiriant Gwladol y cyflogwr a difidendau. Taliadau a wnaed i weithwyr hunangyflogedig, is-gontractwyr neu weithwyr asiantaeth
Total CIS tax deducted from sub-contractors
You can find this on your Levy Return in section 3, box C.
If you haven't completed your Levy Return, add together the CIS tax deductions from your monthly HMRC CIS returns.
The quick calculation gives a guide to the Levy you pay on sub-contractors. 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 sub-contractors, based on a CIS tax rate of 20%.
3) It applies the CITB Levy to this gross payment.
Cyfanswm y dreth a ddidynnwyd o dal is-gontractwyr o dan Gynllun y Diwydiant Adeiladu
Mae hwn i'w weld yn Adran 4, Blwch C o'ch Ffurflen Lefi.
Os nad ydych wedi llenwi'ch Ffurflen Lefi, adiwch at ei gilydd y didyniadau treth a nodwyd ar y ffurflenni a anfonwyd i CThEM bob mis.
Mae'r cyfrifiad cyflym yn rhoi syniad i chi o'r Lefi y byddwch yn ei dalu ar gyfer is-gontractwyr. Dyma sut mae'n ei gyfrifo:
1) Mae'n lluosi'r dreth a ddidynnwyd a 5.
2) Y canlyniad yw'r taliadau gros a wnaed i is-gontractwyr ar sail gyfradd dreth o 20%.
3) Mae'r ffigur hwn yn agored i'r Lefi.
Total payments to CIS sub-contractors
You can find this on your Levy Return in section 3, 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) For each month, add together the total payments before deductions to all sub-contractors you
have
deducted CIS tax from.
2) For each month, add together the cost of materials paid for by each subcontractor you have
deducted CIS tax from.
3) Deduct the total cost of materials (step 2) from the total payments to sub-contractors (step
1)
for each month.
4) Add together the 12 monthly totals and enter this figure in the detailed calculation box.
Cyfanswm y taliadau a wnaed o dan Gynllun y Diwydiant Adeiladu i is-gontractwyr
Mae hwn i'w weld yn Adran 4, Blwch F o'ch Ffurflen Lefi.
Os nad ydych wedi llenwi'r blwch hwn ar eich Ffurflen Lefi, defnyddiwch y ffurflenni a anfonwyd i CThEM bob mis i gyfrifo'r swm, fel hyn:
1) Ar gyfer pob mis, adiwch at ei gilydd gyfanswm y taliadau cyn didyniadau a wnaed i bob
is-gontractiwr rydych wedi didynnu treth oddi wrtho.
2) Ar gyfer pob mis, adiwch at ei gilydd gostau'r deunyddiau y mae pob is-gontractiwr rydych
wedi
didynnu treth oddi wrtho wedi talu amdanynt.
3) Tynnwch gyfanswm cost y deunyddiau (cam 2) o gyfanswm y taliadau a wnaed i is-gontractwyr
(cam 1) ar gyfer pob mis.
4) Adiwch at ei gilydd gyfansymiau'r 12 mis a rhowch y ffigur hwn yn y blwch.