Lodge return and pay levy
If you are a contractor and choose to register as a worker, you have to lodge a Return with the Corporation every three months and pay a levy.
The Return must show the number of days or part days worked and the total ordinary remuneration for the work during the three month period.
Levies are payable to the Corporation and are calculated at 1.0% of the contractor's ordinary remuneration for the return period. Prior to 1 July 2021 the levy rate was 1.7%. Any outstanding levy payments for the period between 1 July 2011 - 30 June 2021 are subject to the 1.7% levy rate.
Ordinary remuneration means the amount paid or payable to you as a contractor for cleaning work performed during the return period, excluding any amounts that were reimbursed to you such as materials, equipment or motor vehicle expenses. Do not include GST as part of your ordinary remuneration.
Return periods and due dates of returns and levies
| Return period | Return and levy due |
|---|---|
| 1 January to 31 March | 14 April |
| 1 April to 30 June | 14 July |
| 1 July to 30 September | 14 October |
| 1 October to 31 December | 14 January |
