Employer Returns are issued every two months and must be lodged with the applicable levy payment within 21 days of the end of each return period.
The due dates of the upcoming bi-monthly returns are below. Fines apply for late lodgement of the return and/or levy.
You can also print a copy of our Employer Return Calendar that shows each issue and due date for the 2018-2019 financial year.
|Sep/Oct 2018||21st November 2018|
|Nov/Dec 2018||21st January 2019|
|Jan/Feb 2019||21st March 2019|
|Mar/Apr 2019||21st May 2019|
|May/Jun 2019||22nd July 2019|
We send you an email to let you know when your return is available to complete online (or you choose to lodge via a paper form you will receive a pdf version of the form to print and complete).
On each Employer Return you will need to declare:
The levy payable is 2.15% of the total remuneration declared.
It is imperative the information declared on your Employer Return is accurate, as this information is used to calculate your employee's long service leave entitlement.
|Days worked over 5 hours||Days worked under 5 hours|
|Paid annual leave||Unpaid leave|
|Paid personal/sick leave||Long service leave|
|Paid public holidays||Days worked outside of South Australia|
|Paid rostered days off|
|Apprentice trade school days|
The levy payable is calculated from the gross remuneration paid to each employee during the return period (excluding apprentices who are levy free).
“Remuneration” means to reward or pay a person for work or service. To ensure levy payments are equitable, the following payments are included and excluded.
|Days worked over 5 hours||Days when less than 5 hours worked|
|Annual leave (except when paid in lieu of time off)||Annual leave loading|
|Rostered days off||Site allowance|
|Industry allowance||Retirement, retrenchment or redundancy payments|
|Tool allowance||Fares, travel or car allowance|
|Leading hand allowance||Special rates paid irregularly to compensate for occasional disabilities when working (except where the rate is included during periods of leave)|
|First aid allowance||Payment in lieu of taking annual leave or rostered days off|
|Workers compensation income maintenance (up to 2 years)||Living away from home allowance|
|Casual loading||Remuneration earned by apprentices
|Remuneration for days worked outside of South Australia|
Yes. When a worker is absent from work as a result of an injury sustained in the course of employment and is entitled to compensation in the form of income maintenance under the Return to Work Act 2014, the worker will continue to accrue long service leave entitlements up to a maximum period of two years (or for separate periods that total two years).
While your employee is receiving income maintenance, you must declare service days and remuneration for them on Employer Returns, even if Return to Work SA makes the income maintenance payment direct to your employee.
You can stop recording service and paying the levy after two years has passed or the worker’s employment is terminated, whichever comes first.
Yes, a worker's period of apprenticeship (including school based apprentices and trainees) performing building, electrical or metal trades work counts towards their long service leave and must be registered with the scheme.
During the Contract of Training period, no levy is payable for apprentices. This means during a 4 year apprenticeship, your apprentice will accrue 5.2 weeks of long service leave at no cost to you!
Download a step by step employer return guide