Employee Details section

Important note

The following information relates to reporting on eligible wages up until 31 December 2023.

You can also visit this page for instructions on how to submit a Levy Advice form for hours worked from 1 January 2024.

Overview

Every eligible employee on your organisation’s payroll must be included in the Employee Details section of the Levy Advice form, including those who are ceasing to be eligible or did not receive an eligible wage during the month.

For example, this section must include:

• all employees who were paid an eligible wage that month, including entrants and employees ceasing to be eligible

• ceasing employees, even if their eligible wage is calculated to be nil ($0.00)

• casual employees who were not paid an eligible wage during the period

• employees with unpaid leave or receiving workers compensation.

Accuracy of information is crucial: providing incorrect employee information can affect an eligible employee’s ability to access their entitlement.

Should you need to insert rows to provide additional employee information in the Employee Details table, please do so only in the middle section of the table. Rows added to the top or at the bottom of the table will corrupt the form.

To amend employee details previously reported on a Levy Advice Form, please complete and submit an Adjustment Levy Advice form to 31 Dec 2023. Employers must submit an Adjustment Levy Advice form as soon as a levy error is discovered.

LSL number

LSL numbers for your current eligible employees can be obtained on the Current Employees screen of Online Services. Ensure you are only using the LSL Number provided by Coal LSL (6 or 7 digits).

The LSL number is not required for new entrants and can be left blank for the first month they are included on a Levy Advice form. Please include it if known.

Name and date of birth

The employee’s date of birth, surname and given names must be listed as per the employee’s ID, including punctuation. Nick names or aliases should not be used on the Levy Advice form.

Work status and hours worked

The work status reported on the Levy Advice form must correspond to the employee’s work status, as per their employment contract: full-time (F), part-time (P) or casual (C).

Leave entitlement accrues based on employment status.

You do not need to record the hours worked for full time employees; they accrue at a rate which is equivalent to 455 hours after eight years’ qualifying service.

Part-time employees accrue longer service leave hours which reflect the numbers of hours worked each week. The maximum accrual is the equivalent of a full-time employee. For that reason, hours worked must always be entered for part-time employees.

Casual employees accrue long service leave hours which reflect the number of hours worked each week. The maximum accrual is the equivalent of a full-time employee. For that reason, hours worked must always be entered for casual employees.

Record all hours worked per month for part time or casual employees. Coal LSL will ask you to provide justification for entries of 300 hours worked or over for part-time or casual employees.

If no hours are worked by an eligible employee for an entire reportable levy period, and they are not ceasing to be eligible, you must:

Full-time and part-time eligible employees on leave or receiving workers compensation for an entire reportable levy period:

• modify their work status for either unauthorised or unpaid leave (L) or workers compensation (W) in the Employee Details section of the Levy Advice form, with zero hours worked in the Total Hours Worked column

• indicate whether the employee was on unauthorised or unpaid leave (L) or workers compensation (W) in the Leave section of the Levy Advice form.

Casual employees receiving workers compensation for an entire reportable levy period:

• modify their work status for workers compensation (W) in the Employee Details

   

  section of the Levy Advice form, with zero hours worked in the Total Hours Worked column

• indicate that the employee was on workers compensation (W) in the Leave section of the Levy Advice form.

The work status must not be changed in the Employee Details section for an employee that is on leave without pay or workers compensation for only part of the reportable levy period.

In that instance, the work status must remain as full-time (F), part-time (P) or casual (C). The applicable leave, either unauthorised or unpaid leave (L) or workers compensation (W), must only be reported in the Leave section of the Levy Advice form.

Note that periods of unauthorised absence and unpaid leave (L) can only apply to full-time and part-time employees, and do not apply to casual employees.

Eligible wages and levy amount paid

The amount of payroll levy payable is a percentage of an employee’s eligible wages.

As the calculation of eligible wages must consider base pay and may include incentive-based payments and bonuses paid to the employee during the month, employers should not set an automatic levy payment because this may lead to an underpayment or overpayment of levy. Rather, employer should:

• only calculate those wages at the end of the month, or

• if no further payments are due to be paid to the employee before the end of the month, at that time.

Different eligible wage formulas apply for full-time, part-time, casual and salaried employees. Read the Guidance Note on eligible wages to find out more on how to calculate the payroll levy.

Related resource: Guidance Note on Coverage of the Coal Mining Industry Long Service Leave Scheme