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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
Exemption of small employers
5. An employer shall be exempted from levy—
(a)in respect of any establishment at or from which site employees including those employed under any labour–only agreement were employed by him where the sum of the emoluments of all the persons so employed at or from that establishment in the thirty–first base period did not exceed £75,000;
(b)in respect of any other establishment at or from which employees (other than site employees) including those employed under any labour–only agreement, who were wholly or mainly engaged in the engineering construction industry or engaged in engineering construction activities, were employed by him where the number of the persons so employed at or from that establishment in the thirty– first base period did not exceed 40.
Yn ôl i’r brig