Completing a Levy Advice form
Completing a Levy Advice form

Employee details section

Section: Overview

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. Employers must submit an Adjustment Levy Advice form as soon as a levy error is discovered.

Section: LSL number

LSL number

LSL numbers for your current eligible employees can be obtained by generating an Entitlement Report via the employer self-service portal, or via the Current Employees screen of Levy Loader if you have access.

Please 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.

Section: Name and date of birth

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.

Section: Work Status and hours worked

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 and casual employees accrue long service hours which reflects 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 part-time and 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 long service leave levy payable is a percentage of an employee’s eligible wages. Employers are currently required to pay 2.0% of an employee's eligible wages to Coal LSL each month as a levy.

A definition of eligible wages is defined in section 3B of the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992.

As the calculation of eligible wages must take into account the amounts of base pay and may include incentive-based payments and bonuses paid to the employee in a month, an 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.

Employers should not simply set in place an “automatic” LSL levy payment, as this may lead to an underpayment or overpayment of levy. The calculation must be applied to each employee, each month.

Different eligible wage formulas apply for full-time, part-time, casual and salaried employees. Employers should review the Guidance Note on eligible wages for the purpose of Calculating LSL levy.