Levy Rate Reduction - The levy rate has been reduced to 2% from the January / February 2019 period

How to complete Employer Returns

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. 

Period Due Date
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 number of service days each employee recorded during the period
  • the remuneration earned by each employee (excluding apprentices)

The levy payable is 2.00% 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.

What to declare as a Service Day

Include Exclude
Days worked 5 hours and over Days when less than 5 hours worked
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  

What to include in Remuneration

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.

Include Exclude
Days worked 5 hours and over Days when less than 5 hours worked
Annual leave (except when paid in lieu of time off) Annual leave loading
Personal/sick leave Overtime
Public holidays Bonuses
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

Do I include employees who are receiving Workers Compensation?

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.

Do I include apprentices?

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!

Employer Return Guide

Download a step by step employer return guide

Guide to completing an Online Return

Guide to completing a Paper Employer Return (contributing for employees only)

Guide to completing a Paper Employer Return (contributing for employees and a Contractor/Director)

Guides are produced by Portable Long Service Leave. Guides are general in nature and not intended to replace any clause or provision as contained in the Construction Industry Long Service Leave Act 1987 and the Construction Industry Long Service Leave Regulations 2018. Guides are not a substitute for professional legal advice on specific facts and circumstances.