Facebook Pixel
Skip to content

Levy calculator

To help you see what your CITB Levy may look like in relation to the 2021 and 2022 Levy Returns, we have produced a simple calculator. This calculator will give you a guide to what Levy your organisation may pay in 2022 and 2023 and how this may look as part of a direct debit (final payment dates to be confirmed).

The Levy rates for the 2021 & 2022 Levy Assessment are 0.35% for PAYE and 1.25% for Net CIS.

Your 2022 Levy Return is available to complete online now and you will receive a paper version in Mid-May 2022.

Read more

2021 Levy Return

Use the calculator to estimate the CITB Levy you will pay in 2021/22 based on the 2020/21 tax year (6 April 2020 to 5 April 2021).

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) 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:

  • 2021 Levy Return, if you have completed this
  • monthly HMRC CIS300 or CIS online returns for the 2020 to 2021 tax year
  • payroll records for the 2020 to 2021 tax year.

Levy rates for the 2020 to 2021 tax year are:

2022 Levy Return

Use the calculator to estimate the CITB Levy you will pay in 2022/23 based on the 2020/21 tax year (6 April 2021 to 5 April 2022).

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) 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:

  • 2022 Levy Return, if you have completed this
  • monthly HMRC CIS300 or CIS online returns for the 2021 to 2022 tax year
  • payroll records for the 2021 to 2022 tax year

Levy rates for the 2021 to 2022 tax year are:

Which years do you have figures for? Pa flynyddoedd treth y mae gennych ffigurau ar eu cyfer?

Levy return Ffurflen Lefi
Levy return Ffurflen Lefi
2021
2020-2021 2020-2021
2022
2021-2022 2021-2022

PAYETWE

Total gross taxable payments to employees, before deductions Cyfanswm y taliadau gros a wnaed i gyflogeion cyn didyniadau
2020
2020-2021
2021
2021-2022

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

2020-2021 2020-2021

Enter an amount in one of the boxes below Rhowch swm yn un o'r blychau isod

2021-2022 2021-22
2020
2020-2021

Enter an amount in one of the boxes below Rhowch swm yn un o'r blychau isod

Quick calculation Cyfrifiad cyflym

Total tax deducted from sub-contractors paid through CIS Cyfanswm y dreth a ddidynnwyd o dal is-gontractwyr o dan Gynllun y Diwydiant Adeiladu

Quick calculation Cyfrifiad cyflym

Total tax deducted from sub-contractors paid through CIS Cyfanswm y dreth a ddidynnwyd o dal is-gontractwyr o dan Gynllun y Diwydiant Adeiladu

Detailed calculation Cyfrifiad manylach

Total payments, less the cost of materials, made through CIS to taxable sub-contractors Cyfanswm y taliadau, llai cost deunyddiau, a wnaed o dan Gynllun y Diwydiant Adeiladu i is-gontractwyr sy'n cael eu trethu

Detailed calculation Cyfrifiad manylach

Total payments, less the cost of materials, made through CIS to taxable sub-contractors Cyfanswm y taliadau, llai cost deunyddiau, a wnaed o dan Gynllun y Diwydiant Adeiladu i is-gontractwyr sy'n cael eu trethu
2021
2021-2022

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 payments, less the cost of materials, made through CIS to taxable sub-contractors Cyfanswm y taliadau, llai cost deunyddiau, a wnaed o dan Gynllun y Diwydiant Adeiladu i is-gontractwyr sy'n cael eu trethu

Please enter a figure for PAYE and/or CIS sub-contractors. Rhowch ffigur ar gyfer TWE a/neu Gynllun y Diwydiant Adeiladu

2020-2021 2020-2021
2021-2022 2021-2

Total Levy Eich Lefi

2020
2020-2021

2021
2021-2022
Your total wage bill is below £120,000 for 2020-21 so you don't need to pay the Levy Mae cyfanswm eich bil cyflogau ar gyfer blwyddyn dreth 2020-21 o dan £120,000. Felly, nid oes angen i chi dalu'r Lefi.
Your total wage bill is below £120,000 for 2021-22 so you don't need to pay the Levy Mae cyfanswm eich bil cyflogau ar gyfer blwyddyn dreth 2021-22 o dan £120,000. Felly, nid oes angen i chi dalu'r Lefi.

Breakdown of the calculation Dadansoddiad o'r cyfrifiad

Breakdown of the calculation Dadansoddiad o'r cyfrifiad
Payments 2020-21 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn dreth 2020-21 Payments 2021-22 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn dreth 2021-22
PAYE TWE
CIS sub-contractors Cynllun y Diwydiant Adeiladu
Levy reduction Gostyngiad yn y Lefi
Total Levy Eich Lefi
Breakdown of the calculation. Dadansoddiad o'r cyfrifiad.
PAYE TWE
Payments 2020-2021 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2020-2021
Payments 2021-22 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2021-22
PAYE 2020-2021 PAYE 2020-2021
PAYE 2021-22 PAYE 2021-22
CIS sub-contractors Cynllun y Diwydiant Adeiladu
Payments 2020-2021 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2020-2021
Payments 2021-22 tax year Cyfanswm y taliadau a wnaed yn ystod blwyddyn ariannol 2021-22
CIS 2020-2021 CIS 2020-2021
CIS 2021-22 CIS 2021-22
Levy reduction Eich Lefi
Levy reduction 2020-2021 Eich Lefi 2020-2021
Levy reduction 2021-22 Eich Lefi 2021-22
Total Levy Eich Lefi
Total Levy 2020-2021 Eich Lefi 2020-2021
Total Levy 2021-22 Eich Lefi 2021-22
Total Levy with 50% rate reduction for 2021 Levy Eich Lefi ar ôl ei ostwng 50%

Direct Debit Payment Plan Cynllun Debyd Uniongyrchol

Levy Amount Eich Lefi

2020-2021 2020-2021
10 interest-free instalments of 10 rhandaliad di-log o

Paid July 2022 to April 2023 o fis Medi 2022 hyd at fis Ebrill 2023

2021-2022 2021-22
10 interest-free instalments of 10 rhandaliad di-log o

Paid from May 2023 to February 2024 o fis Medi 2023 hyd at fis Chwefror 2024

To take advantage of the interest-free direct debit you will need to complete and return a direct debit mandate that will accompany your Levy Assessment Notice. Existing direct debits will automatically switch to the new instalment plan outlined above. To take advantage of the interest-free direct debit you will need to complete and return a direct debit mandate that will accompany your Levy Assessment Notice. Existing direct debits will automatically switch to the new instalment plan outlined above.

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 4, 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 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) 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.