Training Levy Rates and Exemption Levels
- For employees and labour-only personnel mainly working on clients' sites in Great Britain or its offshore waters, a training levy of 1.5% is payable on the total gross wages paid and the total labour-only payments made during the year to 5 April. If the total gross wages and total labour-only payments are less than £275,000 no training levy will be payable.
- For all other employees and labour-only personnel working in Great Britain, a training levy of 0.18% is payable on the total gross wages paid and the total labour-only payments made during the year to 5 April. If the total gross wages and total labour-only payments are less than £1,000,000, no training levy will be payable.