Industrial Training (Apprenticeship Levy) Bill, 1993

Public bill · Government · Presented

From 6 April 1994, employers in industries designated by the Minister would pay a payroll levy to fund the new FÁS apprenticeship system. The levy would be 0.25% of each employee’s reckonable earnings, up to the earnings limit used for employer PRSI, and employers could not deduct it from employees’ pay. FÁS would use the money mainly for apprentices’ wages, travel and living costs during off-the-job training, as well as administration and other apprenticeship-related spending. The bill also sets rules for collecting and enforcing payment, employer appeals, exemptions, penalties and possible changes or suspension of the levy, subject to approval by both Houses of the Oireachtas.

Last updated 10 June 2020