Imposition of levy
48 Imposition of levy
An employer in a designated sector is liable to pay a levy to the relevant industry board under this section.
Subject to this section, the levy payable by an employer is the declared percentage of the total remuneration paid to each of the employer's designated workers in the designated sector during the period to which the levy relates.
The percentage fixed by an industry board under this section—
may only be varied by the board—
in accordance with an indication to the Minister under section 46(4)(b);
and
after
14 days has elapsed since the provision of the indication; and
must be less than or equal to 3%.
No levy is payable by an employer in respect of—
a designated worker who is employed by the employer for less than
3 days in a month; or
subject to an exception prescribed by the regulations—an apprentice.
The regulations may—
prescribe payments made to or for the benefit of a designated worker that will be taken as constituting remuneration for the purposes of this section; and
prescribe payments made to or for the benefit of a designated 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 designated worker at a rate that exceeds the rate that applies to the designated worker under this Act for the purpose of determining the worker's 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—
declared percentage means a percentage fixed by the relevant industry board and declared by notice in the Gazette.
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