Keeping worker service records
Find out what employee records you need to keep for service returns and to meet your compliance obligations.
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Compliance obligations
Record keeping template
Service returns
Related information
Compliance obligations
For each employee, you must keep a record of:
- name and date of birth
- phone number and address
- worker registration number if the employee is a registered worker with LSC
- type of work they carried out
- gross ordinary wages for each return period
- number of days worked in each return period
- dates of employment and termination (if applicable)
- copy of their employment contract
- long service leave granted
- pro rata payment details, if made instead of long service leave when they stopped working.
You must keep books and records for 7 years after the day an employee’s employment ends.
Investigators are authorised to inspect your records to check that you are complying with your legal obligations.
Record keeping template
We’ve developed a resource to support employers in recording worker service from 1 July 2025 to April 2026. It includes the details you will be required to submit when lodging service returns and has been created to ease administration over this initial 9 month period.
You are under no obligation to use the resource.
Further details on preparation for lodgement of service returns will be available prior to April 2026.
Download the Worker service record keeping template.
Service returns
All registered employers must submit a service return. These record service for eligible workers during that period. Work on commonwealth places is excluded from service returns.
The return includes:
- eligible workers’ contact details
- the period they were employed during the return period
- when they started or finished employment
- the total ordinary wages paid to them for work in that period.
Self-employed contractors who choose to register as workers in the scheme must record their own service. They must lodge returns including the:
- number of days or part-days worked during the period
- the total ordinary payment for this work.
Keeping accurate records of worker service is good practice and will ease administration during service return periods.
The first 3 service returns (Jul to Sep 2025, Oct to Dec 2025, and Jan to Mar 2026) and levy payment are due in April 2026. There is a 14-day deadline to submit service returns and levy payments.
After this first service return period, employers will be required to submit service returns and levy payments on a quarterly basis.
For more information on service returns, see Manage service returns.
