Paying a Levy
Do I need to Pay Levy and How Much Do I have to Pay?
CITB NI consults with employer bodies annually in relation to setting the rate of levy. The levy rate is applied to:
The total
Gross emoluments of PAYE staff working in Northern Ireland
plus
The total
Gross emoluments of Labour Only Subcontractors working in Northern Ireland, who are not levy payers in their own right with CITB NI.
Log onto www.citbni.org.uk for a list of our Registered Levy Payers. Your log in details are required to access this information.
The CITB NI levy threshold is £80,000.
-
If the total of 1 and 2 above are greater than or equal to our levy threshold of £80,000, the levy rate will be applied to calculate the annual levy.
Eg If earnings PAYE for NI = £120,000
If earnings LOSC for NI = £
80,000
Total Earnings for NI = £200,000
If annual levy rate is 0.55% the levy would be:
£200,000 x 0.55% = £1,100
If the total of 1 and 2 above is below the levy threshold (£80,000), no levy is due;
however you must comply with completing the annual Return form and returning it to CITB NI prior to the levy deadline.
The levy rate for the 2020/21 training year - 0.55%
The levy rate for the 2021/22 training year - 0.55%
The levy rate for the 2022/23 training year - 0.55%
The levy rate for the 2023/24 training year - 0.55%
The levy rate for the 2024/25 training year - 0.55%
The levy rate for the 2025/26 training year - TBC