Manage employer service returns
Employers and self-employed contractors are required to submit quarterly service returns. Understand the requirements and the due dates.
On this page
Employer service returns
Gross ordinary wages
Work on Commonwealth places
Record keeping for service returns
Return periods and due dates
Contact us
Related information
Employer service returns
As a registered employer, you are required to submit a service return for all eligible workers during that period.
In your return you need to provide the following information for each worker:
- phone number and email address
- total amount of gross ordinary wages paid to them during the return period
- start and finish date (if applicable).
You do not have to provide information on a return for a worker who is not registered and has worked less than 5 days in the current return 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.
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. We will advise of the due date once it is confirmed.
After this first service return period, employers will be required to submit service returns and levy payments on a quarterly basis.
Service return resource
We’ve developed a template to assist employers with their record keeping requirements during the first 3 quarters of the scheme (1 July 2025 to 31 March 2026). It includes the information that is required when lodging service returns.
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.
Gross ordinary wages
Gross ordinary wages, also known as ordinary remuneration, ordinary wages or ordinary time earnings, is the gross amount of salary or wages, plus included allowances from various awards related to the Community Services Industry.
Gross ordinary wage is used by the Long Service Corporation (LSC) for levy and worker claim calculations.
Gross ordinary wages is a requirement when completing a service return.
Wages must be a gross figure, before tax or salary sacrifices have been deducted.
| Rates of pay, allowances and leave included in gross ordinary wages | Rates of pay, allowances and leave not included in gross ordinary wages |
|---|---|
| Award rate of pay | Overtime (for full-time staff), leave loading, lump sum payments for accrued annual leave, sick leave or long service leave paid on termination, payments in lieu of notice |
| Over award payments | Christmas bonuses and ex-gratia payments, one-off bonuses |
| Shiftwork, weekend work and public holiday penalty rates on normal rostered shifts forming ordinary hours of duty (other than overtime) | Travel allowance, meal allowance, protective clothing allowance, payment for materials and equipment |
| Casual loading | Workers compensation payments where they are paid directly by the insurance company to the worker and redundancy payments |
| On call allowance | Australian Government Paid Parental Leave Scheme |
| Sleepover allowance | Superannuation |
| Broken shift allowance | |
| First aid, medication administration allowance | |
| Nauseous work allowance | |
| Bilingual qualification, occasional interpreting allowance | |
| All-purpose allowance | |
| Annual leave (where taken as leave) | |
| Sick leave | |
| Personal/Carer’s leave | |
| Bereavement leave | |
| Family and domestic violence leave | |
| Community service leave | |
| Ceremonial leave | |
| Public holidays | |
| Paid maternity/paternity leave/parental leave (when paid directly by the employer) | |
| Workers compensation payments (when made by the employer in the first instance and the employer is then reimbursed by the insurance company) | |
| Jury service |
Work on Commonwealth places
You must ensure that you do not include any work performed on Commonwealth places in your service returns.
Commonwealth places fall under the jurisdiction of the Commonwealth Government. Work conducted on Commonwealth places cannot be credited under the NSW Community Services Industry Long Service Leave (CSI LSL) scheme, administered by the Long Service Corporation (LSC).
We are working with the Commonwealth Government to resolve this.
For more information see Commonwealth places.
Record keeping for service returns
From 1 July 2025, employers are required to keep service records for all workers they employ who are eligible for the scheme.
The Act requires eligible employers to keep records for 7 years after the day a registered worker ceases to be employed by the employer.
Keeping accurate records of worker service is good practice and will ease administration during service return periods.
For more information see Keeping worker service records.
Return periods and due dates
The following dates give an indication of the expected return periods and levy payment due dates. These dates are subject to change and are provided for indicative purposes only.
| Return period | Return date |
|---|---|
1 July 2025 to 30 September 2025 (This initial service return covers 3 quarters. Employers are required to submit an individual return for each quarter. More information will be provided prior to April 2026). | TBC 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 |
Contact us
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