Employer brochure

Employer brochure

Levies support

Section: Levy enquiries

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.

Section: Levy laws

Levy laws

The recovery of long service leave levies is mandated by two pieces of legislation: the Payroll Levy Act 1992 (Levy Act) and the Payroll Levy Collection Act 1992 (Collection Act).

The Levy Act sets the levy rate on eligible wages paid to eligible employees by their employer.

The Collection Act mandates how the collection of the levy is to occur and prescribes actions in the event of employer non-compliance. It specifies submission of monthly returns and payments, issuing of additional levies for late payment, and authority for Coal LSL to recover the levy.