By "A layer", do you mean an absolutely positioned element?
In some browsers, native widgets are used, which stops elements going over them - this includes <select> elements in some versions of MSIE.
There is no fix. Consider using radio buttons instead, which I think are not natively rendered in recent version of MSIE, hence respect z-index properly.
I think that all HTML elements are rendered in Mozilla and IE7 + , but not IE6 and below. Not sure about other browsers.
Mark