The early years
When the scheme commenced in 1975, employers were required to lodge monthly returns and pay contributions to the scheme based on the ordinary pay of their employees.
This changed in 1986, where employers no longer had to pay contributions or report monthly. Yearly Certificates of Service were introduced, and the method of funding changed to a levy payable on all building and construction work over a specified value undertaken in NSW.
This reduced paperwork for employers and this method of reporting service for employees continued until 2007 when annual Employer Returns and online services became available.
Contractors are able to record service by lodging annual certificates of service which must be verified by a registered tax agent. An online facility for tax agents to complete these certificates became available in early 2012.
