The employer must calculate the levy payable on the total gross remuneration paid to each construction worker during each return period.

For the purposes of the scheme:

Remuneration includes:

• paid annual leave or sick leave;
• public holidays or rostered days off;
• industry allowance;
• tool allowance;
• any compensation by way of income maintenance paid in respect of a compensable disability under the Workers Rehabilitation and Compensation Act, 1986.

Remuneration does not include:

• annual leave loading;
• overtime;
• bonuses;
• site allowances;
• any payment made on the retirement, retrenchment or redundancy of a worker, other than for back-pay;
• fares or travelling allowance;
• special rates paid irregularly to compensate for occasional disabilities under which work is performed, unless the rate is paid during periods of leave with pay.