Imposition of levy
26 Imposition of levy
An employer in the construction industry is liable to pay a levy to the Board under this section.
Subject to this section, the levy payable by an employer is the prescribed percentage of the total remuneration paid to each of the employer's construction workers during the period to which the levy relates.
The percentage fixed by the Board under this section—
may only be varied by the Board—
in accordance with an indication to the Minister under section 24(4)(b); and
after 14 days has elapsed since the provision of that indication; and
must be less than or equal to 3%.
No levy is payable by an employer in respect of—
a construction worker who is employed by the employer for less than three days in a month; or
subject to an exception prescribed by the regulations—an apprentice.
The regulations may—
declare payments made to or for the benefit of a construction worker that will be taken as constituting remuneration for the purposes of this section; and
declare payments made to or for the benefit of a construction worker that will not be taken as constituting remuneration for the purposes of this section.
For the purposes of this section, if an employer pays a construction worker at a rate that exceeds the rate that applies to the construction worker under this Act for the purpose of determining his or her ordinary weekly pay, the amount of the excess may be disregarded for the purpose of calculating the remuneration paid by the employer.
In this section—
prescribed percentage means a percentage fixed by the Board by notice published in the
Gazette.
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