National Training Fund Act, 2000

Rate of levy and supplemental provisions.

4.—(1) Where in a contribution year a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, levy shall be payable at the rate of 0.7 per cent. of the amount of those reckonable earnings which that payment comprises.

(2) Nothing in subsection (1) or any other provision of this Act shall be construed as requiring levy to be paid in relation to a payment of the kind referred to in subsection (1) that is made before the commencement of this Act.

(3) An employer shall not deduct from the reckonable earnings of an employed contributor or recover from such contributor any sum in respect of levy paid or payable under this Act.

(4) Where, but for this subsection, levy would be payable in respect of an employed contributor under this Act in a contribution year, then if in that year no employment contribution is payable pursuant to the Social Welfare (Employers Pay-Related Social Insurance Exemption Scheme) Regulations, 1996 ( S.I. No. 145 of 1996 ), in respect of that contributor, the levy shall not be payable.

(5) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum specified in section 10(1)(e) of the Act of 1993 and the levy payable under this Act has been paid in respect of these reckonable earnings, no further such levy shall be payable in respect of any reckonable earnings of that employed contributor by his or her employer in that contribution year.

(6) Where in a particular contribution year an employed contributor is employed by 2 or more employers concurrently (within the meaning of regulations under section 13 of the Act of 1993), subsection (5) shall, in relation to the levy, apply to the reckonable earnings from each of the employments separately.

(7) For the purposes of the application of subsections (5) and (6) in relation to the contribution year during which this Act is commenced, but only for the purposes of that application, there shall be deemed to have been paid in respect of the reckonable earnings of the employed contributor concerned in so much of that year as falls before that commencement, the levy that would have been paid in respect of those earnings if this Act had been in operation at the commencement of that year.

(8) Regulations for the time being in force under section 29A of the Act of 1993 shall apply in relation to levy as they apply in relation to employment contributions.

(9) Levy shall, for the purposes of the collection and recovery of it under section 5 , be regarded as an employment contribution.

(10) Section 6(1) of the Act of 1993 is amended by the insertion after “under this Act” of “(other than section 6B)”.

(11) The Minister for Social, Community and Family Affairs shall pay out of the Social Insurance Fund to the Minister in the financial year 2000 a sum of £120 million.

(12) Moneys held on the commencement of this Act by Foras Áiseanna Saothair for and on account of the levy imposed pursuant to section 21 of the Industrial Training Act, 1967 , shall be paid by it, forthwith after such commencement, into the Fund.