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 current Financial Year.

Period Due Date
May/June 2024 22nd July 2024

We'll send you an email to let you know when your return is available to complete through the Employer Portal.

On each Employer Return you will need to declare:

  • the number of hours or 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 (including upon termination)
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 casual employees?

Yes, if your casual employee worked 3 or more days in a month (of 5 or more hours per day) performing building, electrical or metal trades work you are required to include them on your Employer Return.

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!

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 the JobKeeper payment?

An Employer in the Construction Industry in receipt of the JobKeeper Payment should continue to declare Remuneration and Service Days for eligible construction workers during COVID-19.

If a construction worker is ordinarily remunerated an amount less than $1,500 per fortnight, any amount received in excess of their ordinary remuneration can be discarded for the purposes of calculating the levy.

Apprentices remain levy free.

Basis:

The Construction Industry Long Service Leave Levy applies to Employers in the Construction Industry.

The levy payable by an Employer is calculated at 2% of the total remuneration paid to each of the Employer's construction workers during the period to which the levy relates.

The JobKeeper Payment is a payment to enable employers to pay their eligible employee’s salary or wages of at least $1,500 per fortnight.

Salary or wages form some, part, or all of a construction workers total remuneration to which the Construction Industry Long Service Leave Levy applies.

If you have any questions, please do not hesitate to contact us.

Employer Return Guides

Download a step by step employer return guide

Complete a return via manual data entry

Complete a return via populating data

Complete a return via spreadsheet upload

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.