Paying the Training Levy
Where an employer returns the Statutory Manpower and Payroll Return and is liable to pay a training levy, a Training Levy Assessment Notice detailing the training levy due will be sent the following January. Provided an appeal against the training levy is not lodged, the training levy is required by law to be paid within one month of the date shown on the Notice and in one instalment.
In cases where an employer does not return the Statutory Manpower and Payroll Return, the establishment’s training levy liability is estimated (which may be more than the correct amount) and an Estimated Training Levy Assessment Notice is sent detailing the estimated training levy due. Provided an appeal against the training levy is not lodged, the training levy is required by law to be paid within one month of the date shown on the Notice and in one instalment.