Lodging employer returns

Every three months the Corporation will provide employers with a return that lists all workers that are registered as working for them.

Employers must notify the Corporation when a worker starts or finishes working for them. This must be done on the first return after the worker starts or finishes employment. When you lodge the return you also have to pay the levy.

Levies are payable to the Corporation on the same day the return is due. The levy is calculated at 1.0% of the ordinary wages of cleaning employees. 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.

In the return, you will need to provide the following information about your workers:

  • the total amount of ordinary wages paid to each worker for cleaning work performed during the return period, and
  • the start and finish dates of any workers who started or finished within the return period.

The returns have to be lodged and the levies paid by the following dates.

Return period Return and levy due by
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

An employer does not have to provide information on a return or pay a levy for a worker who:

  • is not a registered worker, and
  • was not on the last return, and
  • worked less than five days for the current return period.
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