Section 18: Imposition of levy

18. Imposition of levy (1) Subject to section 18A, every employer shall, in respect of every employee, other than a household worker, who is an insured person, pay a training levy in accordance with subsection (2). (2) The levy under subsection (1) shall be payable on the employee’s total basic wage or salary, excluding overtime, bonuses and allowances, in respect of a month at the rate specified in the First Schedule. (3) The levy payable under this section shall— (a) be paid monthly together with a return in such form as the Ministry may approve; H10 – 7 [Issue 7] Human Resource Development Act (b) be paid at the end of the completed month and in any case— (i) where the levy is paid electronically, not later than the end of the month following the end of the completed month; or (ii) where the levy is paid other than electronically, not later than 20 days after the end of the completed month; (c) be paid at the Contributions Section of the Ministry together with the contributions payable under the National Pensions Act and the National Savings Fund Act; (d) be credited by the Ministry to a separate account to be kept by the Ministry; (e) with respect to the rate specified for the National Training Fund in the Second Schedule, be remitted by the Ministry to the Council at such intervals and subject to such terms and conditions as may be agreed upon between the Ministry and the Council; (f) with respect to the rate specified for the Workfare Programme Fund in the Second Schedule, be credited by the Ministry to the Workfare Programme Fund set up under section 45 of the Employment Rights Act. (4) Payment of the levy under this section may be made and the return submitted electronically in such manner and through such computer system as may be approved by the Ministry. (5) With effect from such date as may be notified in the Gazette, the Ministry may direct that any matter, act or thing referred to in subsection (3) shall be made, submitted or done electronically, unless otherwise authorised. (6) For the purpose of this Part— “employee” has the same meaning as in the National Pensions Act but does not include a person employed by a private secondary school or a charitable institution; “Ministry” means the Ministry responsible for the subject of social security. [S. 18 amended by s. 15 (1) (a) of Act 3 of 2007 w.e.f. 1 March 2007; s. 70 (2) (a) and (b) of Act 33 of 2008 w.e.f. 2 February 2009.]