How is the Levy calculated?

Every April, each construction employer on our register is asked to complete a CITB‑ConstructionSkills Levy Return. You give information on your workforce (and wage bill) for the fiscal year so that a levy assessment can be made.

If your wage bill (including payments to labour-only sub-contractors) is £80,000 or more per annum, you will be required to pay a levy.

A three year Levy Order has been introduced by the Government covering levies payable in 2009, 2010 and 2011. Levy rates remain at 0.5% of payments to directly employed personnel (PAYE) and 1.5% of payments to labour-only sub-contractors (LOSC) for all three years.

For example, an employer who submitted a 2009 CITB‑ConstructionSkills Levy Return between April 2009 and January 2010 received a levy assessment based on that return in the first quarter of 2010. The CITB‑ConstructionSkills Levy rates are 0.5% of the wage bill for direct employees and 1.5% of the value of any payments on labour-only sub-contractors.