Levy returns and payments

Levy returns

Employers are required to report, and pay levies, monthly. These are due on or before the 28th of each month for the previous month.

The current levy rate is 2.7% of an employee’s eligible wages. Employers of eligible employees must use the Levy Advice form with the correct levy rate calculation.

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.

Note: A new Levy Advice form has taken effect from 1 January 2024. Find out more about the new form and changes to the requirements for employers.

You can also visit this page for instructions on how to submit a Levy Advice form for reporting on eligible wages up until 31 December 2023.

• Levy Advice form to 31 Dec 2023

• Levy Advice form from 1 Jan 2024

Log in to our Online Services to submit your levy return.

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.

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.

• Download and complete the Adjustment Levy Advice form appropriate to the period requiring correction.

• Download the appropriate Refund Request form to submit a request 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 for assistance.

Claim a refund

If you have overpaid levies we will refund you.

• Download and complete the Refund Request form to claim a refund from the Fund appropriate to the period requiring correction.

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.

Refer to the useful guide How to complete a Refund Request for assistance.