Levies support

Levy enquiries

Support for levy enquiries is available by email or phone (1300 852 625) from Monday to Friday between 8:30am and 4:00pm (AEST).

Our friendly service teams will be happy to assist with your enquiries and we can also arrange tailored training for payroll staff if required.

Levy laws

The payment of levy is prescribed by the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (Levy Act) and the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 (Collection Act).

The Levy Act provides that levy on eligible wages paid to eligible employees is payable by employers.

The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations prescribe the percentage of levy payable for the eligible wages paid to eligible employees by their employer.

The Collection Act sets out how the levy is collected and prescribes the actions in the event of employer non-compliance. It specifies submission of monthly returns and payments by employers, imposition of additional levies for late payment, and authority of Coal LSL to recover unpaid levy and additional levy.