Section 200 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Residual Claims levy not payable on earnings over specified maximum

200 Residual Claims levy not payable on earnings over specified maximum (1) Except as provided in subsection (2) , nothing in this Act requires an employer to pay a Residual Claims levy on earnings of an employee that exceed the specified maximum. (1A) Nothing in this Act requires a private domestic worker to pay a Residual Claims levy on his or her relevant earnings that exceed the specified maximum. For the purpose of this subsection, the relevant earnings are the person's earnings as a private domestic worker together with his or her earnings as an employee (other than as a private domestic worker). (2) If a person's earnings as an employee for a tax year are paid by 2 or more employers, and the total of those earnings exceeds the specified maximum,— (a) each employer must pay a Residual Claims levy on all earnings paid by the employer up to the specified maximum; but (b) each employer may apply in writing to the Corporation for a pro rata refund of the excess levy paid, to be calculated according to the proportions of earnings paid to the employee by each employer. (3) An employer is not entitled to a refund under subsection (2)(b) after the expiry of a period of 4 years beginning from the close of the tax year in respect of which the relevant Residual Claims levy was payable. Compare: SR 1999/196 r 6J Subsection (1A) was inserted, as from 11 May 2005, by section 60(6) Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45). Subsection (2) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ a tax year ” for the words “ an income year ” Subsection (3) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ tax year ” for the words “ income year ”