Industrial Training (Apprenticeship Levy) Act, 1994

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Payment of levy.

6.—(1) Where in a contribution year levy is payable by virtue of this Act by an employer in a designated sector of industry in respect of the reckonable earnings of an employed contributor, it shall, subject to subsection (2), be so payable at the rate of 0.25 per cent. of the amount of those reckonable earnings.

(2) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to a sum in respect of which levy has been paid by the employer and no employer's contribution is payable under the Social Welfare Acts by the employer in respect of reckonable earnings in excess of such sum, then no levy shall be payable on such excess by the employer in that contribution year.

(3) Levy payable in respect of reckonable earnings shall be deemed, for the purpose of the collection and recovery of levy, to be an employment contribution.