Paying the levy
Employers and self-employed contractors are required to pay a quarterly levy. Find information on levy payments and the due dates.
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Compliance obligations
Levy payments
Levy due dates
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Compliance obligations
Employers are required to pay a quarterly levy calculated at 1.7% of the gross ordinary wages of employees.
Self-employed contractors who choose to register as workers must also pay a levy. The levy is based on a percentage of what they would ordinarily be paid for their work.
It is an offence for an employer to fail to pay the levy under the legislation and penalties may apply.
Levy payments
When an employer lodges a service return, they must also pay the levy.
The first levy payment (covering the first 3 quarterly returns) is due from April 2026. We will advise of the due date once it is confirmed.
After the first levy return period, employers will be required to submit levy payments on a quarterly basis.
We’ve developed a service return resource to support employers with recording worker service over the first 3 quarters. Keeping accurate worker service records will ensure you pay the correct levy amount. Employers are encouraged use this template to track worker service from 1 July 2025. This template is for record keeping purposes only. It does not pay the levy on your behalf.
Download the Worker service record keeping template.
Levy due dates
There is a 14-day deadline to submit levy payments.
Levies are payable to the Long Service Corporation on the same day the service return is due.
The following dates give an indication of the expected levy payment due dates. These dates are subject to change and are provided for indicative purposes only.
| 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. 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
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
