Levy advices and payments
Levy advices and payments

Levy reporting and payment

Section: Levy advices

Levy advices

Reporting is required monthly via the Coal LSL Levy Advice Form.

The current levy rate is 2.0% of an employee’s eligible wages. What makes up each employee’s eligible wages, and a definition of eligible wages, is defined in section 3B of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.

Employers are required to report on, and pay levies for, all hours worked for part-time and casual employees.

Forms must be submitted on or before the 28th of each month for the previous month. Find out more about completing a Levy Advice Form.

IMPORTANT: We are currently enrolling employers onto Levy Loader, a web-based platform enabling the online upload, validation and submission of monthly Levy Advice forms. Until you hear from us about enrolling your organisation, please continue to use the current Levy Advice form (provided below) and follow the current process for levy submission.

Levy Loader users: Only the Levy Loader Levy Advice form can be used to submit levies on the platform. You can download it from the Coal LSL website (provided below), or on the Levy Loader active levies screen once logged in. Email submissions are no longer accepted once enrolled; you must submit your monthly Levy Advice form via Levy Loader. Find out more about submitting a Levy Advice form on Levy Loader.

Section: Levy payments

Levy payments

Levy payments are required monthly, according to your calculations using the Coal LSL Levy Advice Form.

Payment is required via direct electronic funds transfer into the Fund; account details are provided on the form.

Section: Adjustment levies

Adjustment levies

If you discover an error in a previous Levy Advice form, you need to submit an Adjustment Levy Advice. If there has been overpayment of levies, we will refund you. If underpayment, you will need to pay the difference into the Fund.

Use the Adjustment Levy Advice form to submit your amendments. Use the Refund Request form to claim a refund for overpaid levies. Note that a refund amount does not offset amounts owed in standard levies or adjustment levies. Refer to the useful guide How to complete an Adjustment Levy Advice form for assistance.

Section: Claim a refund

Claiming a refund

If you have overpaid levies we will refund you. Complete the Refund Request form to claim a refund from the Fund.

Please note that this process can be lengthy due to a range of variables; therefore, we are unable to provide a timeframe for processing refunds. However, be assured that we are committed to processing each refund in a timely manner.

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