Make levy contributions
Employers and self-employed contractors must pay a quarterly levy after submitting their service return. Find information on how the levy is calculated and how to pay.
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Levy contributions
Due dates for contributions
How to pay
What happens if you do not pay
Need extra help?
Related information
Levy contributions
The levy is calculated at 1.7% of the gross ordinary wage of each worker, as reported on your return. Your levy amount is calculated automatically and must be paid through the Employer Portal.
Self-employed contractors who choose to register as workers also must pay a levy. The levy for self-employed contractors is based on a percentage of what they would ordinarily be paid for their work.
Due dates for contributions
The first levy contribution (covering the first 3 quarterly returns) is due from April 2026.
After the first levy return period, employers are required to make levy contributions every quarter, with each payment due within 14 days after the end of each quarter.
Employers are encouraged to use the Worker service record keeping template or their own system to track worker service and estimate the levy amount from 1 July 2025.
The following dates are a guide for levy contribution due dates. These dates are subject to change.
| Return period | Levy due |
|---|---|
1 July 2025 to 31 March 2026 (This initial service return covers 3 quarters. Employers are required to submit an individual return for each quarter.) | April 2026 |
| 1 April 2026 to 30 June 2026 | 14 July 2026 |
| 1 July 2026 to 30 September 2026 | 14 October 2026 |
| 1 October 2026 to 31 December 2026 | 14 January 2027 |
How to pay
After submitting your employer service return, to pay your outstanding levy:
- Log in to the Employer Portal.
- Select the Levies tab to view, pay or manage all levy notices for your business.
- Select the Unpaid tab to see which levy is due.
- Select Pay now.
- Make a payment using your preferred payment method.
Payment methods
Payments can be made electronically using credit or debit card, PayID, PayPal, BPAY, or Google Pay.
What happens if you do not pay
Employers who fail to pay the levy as required by legislation will face penalties.
Need extra help?
If you have questions about paying long service leave or the levy for the Community Services Industry scheme, visit Employer frequently asked questions or contact us by phone or online:
Call: 13 14 41
Submit an online enquiry.
Related information
Manage service returns
Keeping worker service records
Employer frequently asked questions
