What is Long Service levy?

The New South Wales Government charges a levy on all building and construction work that requires approval under any legislation and has a cost of works of $25,000 and above (inclusive of GST). The levy is paid into a fund administered by the Long Service Corporation (LSC).From this fund, LSC makes long service payments to eligible building and construction workers.

The current levy rate until 31 December 2022 is 0.35% of the cost of building and construction works of $25,000 and above (inclusive of GST).

From 1 January 2023 the levy rate will change to 0.25% of the cost of building and construction works and will only be payable if the cost of works is $250,000 and above (inclusive of GST).

The levy is payable online at local councils or direct to LSC.

For work requiring approval by a consenting or certifying authority (local council, private certifier and/or government body), the consenting or certifying authority may determine the cost of the work for the purpose of calculating the levy payable or else the cost of the work is the contract price.

LSC may also determine the cost of the building work where there is no contract price or the building work does not require approval by a consenting or certifying authority. Contact us for further advice on 13 14 41.

Back to top