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Disclaimer
This publication is prepared by the Construction Industry Council (CIC) to provide guidance on the administration matters in relation to construction industry levy but is NOT intended to constitute any legal or other professional advice on the provisions of the Construction Industry Council Ordinance or the Construction Workers Registration Ordinance. Furthermore, if there are any discrepancies between this publication and the two ordinances, the latter will prevail.

Levy Collection Procedures

(A) Notices to be given to CIC

  • Notice of commencement - The contractor and the authorised person of a construction operation are each required to inform CIC that they are the contractor and authorised person of the operation vide a notice of commencement to be given within 14 days of the commencement of the operation.
  • Notice of payment - The contractor is also required to give notice of payment within 14 days after a payment is received in respect of any stage or part of the construction. (For a term contract, the notice is required to be given within 14 days after the last day of the month in which the payment was made.)
  • Notice of completion - The contractor and the authorised person are each required to give notice of completion within 14 days after completion of the construction operation.

(B) Assessment of levy by the Council

  • CIC will assess the amount of the levy payable upon receiving notices of payment and completion and may request the contractors, the authorised persons or the employers for further information for the purpose of conducting the assessment. Furthermore, CIC may make such assessment in relation to any construction operations even in the absence of notice of payment and completion.
  • A levy flowchart is available for the industry's reference and downloading Levy Flow Chart

(C) Notice of assessment

  • Upon the completion of assessment, CIC will issue to concerned contractors notice of assessment advising on the amount of levy payable. 

(D) Payment of levy

  • Contractors should pay the amount of levy demanded in notices of assessment within 28 days of receiving such notices.

Levy on Repair and Maintenance of Electrical and Mechanical Works

Read More

Please contact the Levy Hotline at 2100-9200 or via email at levy@cic.hk for any queries.

Last Updated: 2026-05-06 10:37:31